Poway City Council
June 4, 2024

June 4, 2024, Item #4
>~ AGENDA REPORT CityofPoway
-------------# CITY CO U N Cl L
DATE:

TO:

FROM:

CONTACT:

SUBJECT:
summar:t:

June 4, 2024
Honorable Mayor and Members of the City Council
Eric Heidemann, Director of Public Works f~
Danielle McIntosh, Senior Management Analystgf(\
(858) 668-4729 or [email protected]
Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments Within Poway Landscape Maintenance District 83-1 for Fiscal Year 2024-25 and Set Date for Public Hearing
The California Landscape and Lighting Act of 1972 (ACT), and its amendments (Proposition 218) allow for the collection of assessments from parcels annexed into Landscape Maintenance District 83-1 (LMD 83-1) for the purpose of maintaining LMD 83-1's landscape improvements. In order to collect assessments, Chapter 3 of the ACT requires a resolution declaring the intention to levy and collect assessments, and an engineer's report which Is included in this document as Attachment A and Attachment B, respectively. Fiscal Year (FY) 2024-25 assessment rates for LM D 83-1 Zone A, Zone B, and Zone Care proposed to remain unchanged at the FY 2023-24 rates of $118.48, $235.75, and $496.16 per benefit unit year, respectively.

Recommended Action:

It Is recommended the City Council adopt the Resolution.

Discussion:

LMD 83-1 was formed on June 14, 1983, to maintain landscape improvements required as conditions of approval for the various subdivisions included within the boundaries of LMD 83-1. A map showing LMD 83-l's boundaries Is included as Attachment C. Each subdivision and/or development listed below was required to annex into the LMD 83-1 as a condition of property development either through the final map process or by Council Resolution.

LMD 83-1 Zone A includes the following residential developments:

TRACT PROJECT NAME
TTMs
TTM
TTM
TTM
TIM
TIM
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3495, 4113, 4191, 89-15 and TPM 89-18
3503
3533
3461
84-04R
84-07
Rancho Arbolitos
Adobe Ridge I and II
The Colonies
Casa Real, Unit 7
Country Creek
Woodland Hills
June 4, 2024, Item #4
LMD 83-1 Zone A residential developments continued:

I TRACT PROJECT NAME
TTM 85-01 Rancho Espola
TTM 86-04 Midland Estates
TTM 86-05 Community 16 Villas (Poway 16)
TIM 87-04 Park Village
TTM 87-06 Cicero-Pacific
TTM 88-05 Gateway/La Manda
TTM 88-09 Carmel Vista
TPM 89-09 Cusick
TIM 99-01 Diroma Estates
TPM 99-05 Spyglass
TIM 02-03 Lamagna
TPM 03-05 Lamagna
LMD 83-1 Zone B includes the following non-residential (commercial) developments:

TRACT PROJECT NAME
TPM
CUP
86-03
92-05
LMD 83-1 Zone c includes the following residential development:

Twin Peaks Plaza
Kindercare

TRACT PROJECT NAME
TIM Kentfleld Estates
Section 22624 of the Streets and Highways Code requires City Council to approve an engineer's report and adopt a resolution of intention prior to establishing a budget each year. The engineer's report (Attachment Bl outlines the proposed FY 2024-25 budget and resulting assessments.

FY 2024-25 assessments for Zone A are proposed to remain unchanged at the FY 2023-24 rate of $118.48 ($9.87 per month) per benefit unit per year; Zone B FY 2024-25 assessments are proposed to remain at the FY 2023-24 rate of $235.75 ($19.64 per month) per benefit unit per year; and Zone C FY 2024-25 assessments are proposed to remain at the FY 2023-24 rate of at $496.16 ($41.34 per month) per benefit unit per year. There are currently 1,391 residential, 15 commercial and 26 residential parcels proposed to be assessed within LMD 83-1 Zone A, Zone Band Zone C, respectively.

No new parcels were added to LMD 83-1 during FY 2023-24. Under assessment law [Article XIII D, Section 2U)], those properties not receiving special benefit are not included on LMD 83-1's assessment roll.

In 2018, the City initiated proceedings to form a proposed Landscape Maintenance District (referred to as LMD 18-1) within the boundaries of existing LMD 83-1. ihe proposed district, LMD 18-1, would have added properties that previously were not assessed and established different benefit zones, and increased the assessments currently Imposed on properties In existing LMD 83-1. Property owners within the proposed district, LMD 18-1, received ballots for a proposed increase as specified under assessment law. The proposed district, LMD 18-11 was balloted for an increase in assessments with annual cost indexing based on the annual San Diego"Carlsbad Consumer Price Index (CPI) not to exceed three (3) percent. The proposed district, LMD 18-1, had a majority protest for the increase, and 2of55
June 4, 2024, Item #4
consequently, failed to pass the ballot. Therefore, the assessment rates continue to remain unchanged and are exempt from the procedures and approval process set forth in Section 4 of Article XIII D.

LMD 83-1 currently has no approved escalation factor for increasing the maximum assessment rates.

The failure of an assessment increase by ballot for LMD 83-1 in FY 2017-18, led to a reduction in maintenance services. Service levels for landscape maintenance services are at service level C. Service level C consists of performing landscape maintenance services (e.g., irrigation inspection, removal of trash and debris, trimming of shrubs, fertilizing, mowing, edging, pruning, sweeping) for respective areas within the LMD 83-1 Zone A, Band Con a monthly basis. Services may continue to be reduced to align with assessment revenue and to accommodate unexpected repair needs that arise.

Proposition 218, passed by the California voters on November 5, 1996, expands the requirements for publtc notification and Imposes the requirement of special district balloting. Beginning July 1, 1997, all existing, new, or increased assessments shall comply with Article XIII D as added to the California Constitution. All parcels currently assessed were annexed into LMD 83-1 by owner consent at the time of development, making them exempt from the procedures and approval process set forth in Section 4 of this Article. However, this does not preclude any assessments that would be Increased in future years. A subsequent increase in such assessments shall be subject to the procedures and approval process set forth in section 4 of Article XIII D.

As required under assessment law (Landscape and Lighting Act of 1972 and Its amendments}, an engineer's report and assessment recommendations must be presented at a public hearing for Council consideration and public comment on an annual basis, which is scheduled for July 16, 2024.

The engineer's report (Attachment B) has been found technfcally correct as presented.

Environmental Review:

This action is not subject to review under the California Environmental Quality Act (CEQA). fisci!I Impact:

LMD 83-1 does not include a voter-approved inflator which puts pressure on service levels as expenses increase over time due to inflation While revenues do not. Assessment rates shall remain at the FY 2023-24 rates. Revenues collected at $118.48 per benefit unit per year for Zone A, $235.75 per benefit unit per year for Zone B and $496.16 per benefit unit per year for Zone C, an estimated total of $200,932, will be used for LMD 83-1's maintenance costs during FY 2024-25. A General Fund contribution of $83,560 ($63,658 for zone A, $16,474 zone B and $3,428 for zone C) Will be made based upon average square footage maintenance costs for landscaped medians and rights-of-way that provide general benefit to the City.
public NotificatiQa:

None.

REMAINDER OF PAGE INTENTIONALLY LEFT BLANK
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June 4, 2024, Item #4
Attachments:

A. Resolution
B. Engineer's Report
C. LMD83-1 Map
Reviewed/Approved By:

Wendy Kaserman
Assistant City Manager
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Reviewed By:

Alan Fenstermacher
City Attorney
Approved By:

Chiiil2b
City Manager
June 4, 2024, Item #4
RESOLUTION NO. 24-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

POWAY, CALIFORNIA, DECLARING THE INTENTION TO LEVY

AND COLLECT ASSESSMENTS WITHIN POWAY LANDSCAPE
MAINTENANCE DISTRICT NO. 83-1 FOR FISCAL YEAR 2024-25

AND APPROVING THE ENGINEER'S REPORT
WHEREAS, the City Council of the City of Poway desires to levy and collect assessments within Poway Landscape Maintenance District No. 83-1 for the purpose of maintaining, servicing, and operating public landscape facilities located within the territory comprised of said District as shown in the Engineer's Report, included in the staff report as Attachment B, that is on file in the Office of the City Clerk, pursuant to the Landscape and Lighting Act of 1972; WHEREAS, assessments will not increase from the Fiscal Year 2023-24 assessment rate of $118.48 per benefit unit per year for Zone A, $235.75 per benefit unit per year for Zone Band $496.16 per benefit unit per year for Zone C;
WHEREAS, under Article XIII D, Section 4 of the California Constitution, a City general benefit contribution has been calculated as the average General Fund expenditure on a per square foot basis for the maintenance of landscaped medians and rights-of-way. The total general benefit contribution for Zones A, B and C has been calculated to be $83,560; WHEREAS, under Article XIII D, Section 5(b) of Proposition 218 (adopted by general vote on November 5, 1996), the collection of Fiscal Year 2024-25 assessments is exempt from the procedures and approval process set forth in Section 4 of Article XIII D, in that the assessment was imposed pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at the time the assessment was initially imposed; and WHEREAS, the public interest and convenience require the maintenance, service, and operation of public landscaping within said territory.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway as follows:

SECTION 1: The foregoing recitals are true and correct.

SECTION 2: Proposed assessments are as detailed in the Engineer's Report for Poway Landscape Maintenance District No. 83-1 for Fiscal Year 2024-25 included in the staff report as Attachment B.

SECTION 3: Notice is hereby given that a public hearing is scheduled in the regular meeting place of the City Council, being the Council Chambers, City Hall, on the following date and time:

Tuesday, July 16, 2024, at 7:00 p.m.

At that time, this legislative body will hear protests or objections in reference to the annual levy of assessments and to any other matters contained in this resolution. Any persons who wish to object to the proceedings or the annual levy should file a written protest with the City Clerk prior to the time set for the public hearing. If there is a majority protest against the levy of an annual S ofSS ATTACHMENT A
June 4, 2024, Item #4
Resolution No. 24-
Page Z
assessment that is increased from the previous year, the proposed increase in the assessments shall be abandoned. A majority protest exists if, upon the conclusion of the hearing, written protests filed and not withdrawn, represent property owners owning more than 50 percent of the assessable area of land within the District.

SECTION 4: The City Clerk is hereby authorized and directed to give notice as required by law by causing a copy of this Resolution to be published in the Poway News Chieftain, a newspaper of general circulation in the City of Poway, not less than ten (10) days prior to the date set for the public hearing.

PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Poway, California on the 4th day of June, 2024 by the following vote, to wit:

AYES:

NOES:

ABSTAINED:

ABSENT:

DISQUALIFIED:

Steve Vaus, Mayor
ATTEST.

Carrie Gallagher, CMC, City Clerk
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City of Poway
Landscape Maintenance
District 83-1
2024/2025 Engineer’s Annual Levy Report
Intent Meeting: June 4, 2024
Public Hearing: July 16, 2024
27368 Via Industria
Suite 200
Temecula, CA 92590
T. 951.587.3500 | 800.755.6864
F. 951.587.3510
www.willdan
.com
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W w1LLDAN
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AFFIDAVIT FOR THE ENGINEER'S ANNUAL LEVY REPORT
Landscape Maintenance District 83-1
City of Poway
San Diego County, State of California
This Report describes the District and services therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2024/2025, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the San Diego County Assessor's maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this _____ day of ______ , 2024.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Poway
By: ----1'7-+--/7+-+--v/::: __
Susana Hernandez
Senior Project Manager, District Administration Servi.~ce __

TABLE OF CONTENTS
I. OVERVIEW ......................................................................................................... 1 A. INTRODUCTION ................................................................................................. 1 B. COMPLIANCE WITH CURRENT LEGISLATION .............................................. 1 C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT ....................................... 2 II. DESCRIPTION OF THE DISTRICT .................................................................... 3 A. BOUNDARIES OF THE DISTRICT .................................................................... 3 B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS ...................................... 4 C. PROPERTIES BENEFITING FROM IMPROVEMENTS ..................................... 5 III. METHOD OF APPORTIONMENT ...................................................................... 5 A. GENERAL .......................................................................................................... 5 B. BENEFIT ANALYSIS .......................................................................................... 6 C. ASSESSMENT METHODOLOGY ...................................................................... 8 D. MAXIMUM ASSESSMENT RATE ...................................................................... 9 IV. DISTRICT BUDGETS ....................................................................................... 10 A. DESCRIPTION OF BUDGET ITEMS ................................................................ 10 B. ZONE A BUDGET ............................................................................................ 11 C. ZONE B BUDGET ............................................................................................ 12 D. ZONE C BUDGET ............................................................................................ 13 APPENDIX A - DISTRICT ASSESSMENT DIAGRAM ............................................ 14 APPENDIX B - 2024/2025 ASSESSMENT ROLL ................................................... 16 9 of 55
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 1 I. OVERVIEW
A. INTRODUCTION
The City of Poway (“City”) annually levies and collects special assessments in order to maintain the improvements within the Landscape Maintenance District 83-1 (“District”), formed June 14, 1983 pursuant to the City of Poway Resolution No. 00-034 (Policies for Landscape Maintenance Districts) and the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”), in compliance with California Constitution Article XIIID (“Article XIIID”). The 1972 Act and Article XIIID are collectively referred to herein as “Assessment Law”.

This Engineer’s Annual Levy Report (“Report”) has been prepared pursuant to Chapter 1, Article 4 and Chapter 3 of the 1972 Act, and presented to the City Council for their consideration and approval of the improvements and services to be provided within District.

This Report describes the District, any proposed changes to the District including substantial changes to the District improvements, the parcels to be assessed, and the proposed assessments related thereto to fund the costs and expenses required to service and maintain designated improvements within the District that provide special benefits to those parcels for Fiscal Year 2024/2025. Annually, the City establishes the District’s assessments based on the special benefit received by the properties in the District and the associated net special benefit expenses resulting from an estimate of the costs to maintain, operate and service the improvements in conjunction with available revenues including fund balances, general benefit contributions, additional City contributions, and current assessment limits. Each parcel is assessed proportionately for only those improvements provided and for which the parcel receives benefit based on an established method of apportionment.

The word “parcel”, for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number by the County of San Diego (“County”) Assessor’s Office.

The County Auditor/Controller uses Assessor’s Parcel Numbers and specific Fund Numbers, to identify on the tax roll, properties assessed for special district benefit assessments.

Following consideration of public comments and written protests at a noticed public hearing, and review of the Report, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report, and confirmation of the assessments, the Council may order the levy and collection of assessments for Fiscal Year 2024/2025 pursuant to the 1972 Act. In such case, the assessment information will be submitted to the County Auditor/Controller, and included on the property tax roll for each benefiting parcel for Fiscal Year 2024/2025.

B. COMPLIANCE WITH CURRENT LEGISLATION
Pursuant to the 1972 Act, the City Council annually conducts a public hearing to accept public comments and testimony, and to approve the annual assessments to be levied on the County tax roll for the fiscal year. All assessments contained in this Report and to be approved by the City Council have been prepared in accordance with the 1972 Act and are in compliance with the provisions of Article XIIID of the Constitution of the State of California (“Proposition 218”).

The City has reviewed the provisions of Article XIIID and has made the following findings and determinations:
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 2 Pursuant to Article XIIID, Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIIID, Section 4, and property owner balloting for the assessments is not required until such time that the assessments are increased. Since the District assessments were imposed pursuant to a petition signed by the persons owning all of the parcels subject to the assessments at the time the assessments were initially imposed, Article XIIID Section 5 (b) exempts the existing assessment amounts (approved original assessment rates including any applicable annual escalation factor) from the procedural requirements of Article XIIID, Section 4.

The provisions of Article XIIID do not alter the non-conflicting provisions of the 1972 Act. As such, the method of apportionment described in this Report utilizes commonly accepted assessment engineering practices consistent with the 1972 Act and the provisions of Article XIIID. The proposed assessments for the current fiscal year are less than or equal to the adjusted maximum assessment rate previously approved and adopted for the District. The application of this adjusted maximum assessment rate for the various land uses within the District is described in more detail in Section III D of this Report. Any proposed assessment that exceeds the adjusted maximum assessment rate is considered an increased assessment. Pursuant to the provisions of Article XIIID, all new or increased assessments (the incremental increase) are subject to both the substantive and procedural requirements of Article XIIID, Section 4.

C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this proposed District, the 1972 Act defines improvements to mean one or any combination of the following:
 The installation or planting of landscaping.
 The installation or construction of statuary, fountains, and other ornamental structures and facilities.
 The installation or construction of public lighting facilities.  The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
 The maintenance or servicing, or both, of any of the foregoing.  The acquisition of any existing improvement otherwise authorized pursuant to this section.

Incidental expenses associated with the improvements including, but not limited to:
 The cost of preparation of the Report, including plans, specifications, estimates, diagram, and assessment;
 The costs of printing, advertising, and the publishing, posting and mailing of notices;  Compensation payable to the County for collection of assessments;  Compensation of any engineer or attorney employed to render services;  Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
 Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5; and,
 Costs associated with any elections held for the approval of a new or increased assessment.
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 3 The 1972 Act defines "maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
 Repair, removal, or replacement of all or any part of any improvement.  Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.  The removal of trimmings, rubbish, debris, and other solid waste.  The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

II. DESCRIPTION OF THE DISTRICT
A. BOUNDARIES OF THE DISTRICT
The District Boundary Map and Assessment Diagram, which are incorporated herein by reference and made a part of this Engineer’s Report, are on file with the Special Districts Office of the Public Works Department of the City of Poway and are available for public inspection during normal business hours.

On February 25, 1992, by Council Resolution No. 92-039, Landscape Maintenance District 83-1 was divided into two zones: 83-1 Zone A for residential and 83-1 Zone B for commercial. 83-1 Zone C was created in Fiscal Year 2000/2001 with the annexation of the Kentfield Estates subdivision that contained separate and distinct improvements to be maintained by the District for the benefit of the Zone C parcels. Assessments for each zone of the District (LMD 83-1A, B and C) are being calculated by applying the zones’ approved maximum assessment rate times the total units within each District zone.

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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 4 District 83-1 Zone A is comprised of the residential parcels within the following developments:

Tract Project Name
TTMs 3495, 4113, 4191, 89-15 and TPM 89-18 Rancho Arbolitos TTM 3503 Adobe Ridge I and II
TTM 3533 The Colonies
TTM 3461 Casa Real, Unit 7
TTM 85-01 Rancho Espola
TTM 84-04R Country Creek
TTM 84-07 Woodland Hills
TTM 86-05 Community 16 Villas (Poway 16)
TTM 87-04 Park Village
TTM 87-06 Cicero-Pacific
TTM 88-05 Gateway/La Manda
TTM 88-09 Carmel Vista
TTM 86-04 Midland Estates
TTM 99-01 Diroma Estates
TPM 89-09 Cusick
TPM 99-05 Spyglass
TTM 02-03 Lamagno
TPM 03-05 Lamagno

District 83-1 Zone B is comprised of the following non-residential developments:

Tract Project Name
TPM 86-03 Twin Peaks Plaza
CUP 92-05 Kindercare

District 83-1 Zone C is comprised of the residential parcels within the following development:

Tract Project Name
TTM 98-06 Kentfield Estates

B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS
Facilities to be maintained by Zone A of the District are defined as landscape improvements within the right-of-ways and open space areas associated with annexed subdivisions adjacent to portions of Pomerado Road, Twin Peaks Road, Tierra Bonita Road, Midland Road, Espola Road, Community Road, and Carriage Road.

Facilities to be maintained by Zone B of the District are defined as landscape improvements within the right-of-ways and open space areas adjacent to portions of Pomerado Road, Camino del Norte, Ted Williams Parkway, and a portion of Twin Peaks Road.

Facilities to be maintained by Zone C are defined as landscape improvements, a masonry wall and bridged entry with ornate stone features within the right-of-ways adjacent to portions of Twin Peaks and Midland Roads.
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 5 Walls and fences adjacent to private property are to be maintained by the adjacent property owners. The District/City, prior to commencement of work, shall approve repairs or reconstruction of any walls or fences adjacent to the District landscape areas. Should the property owners desire to include major repairs or reconstruction within the District’s responsibilities (other than those already included within Zone C of the District), the property owners are required to submit a petition to initiate the balloting process set forth in Article XIIID, Section 4.

Landscape maintenance performance standards and specifications have been developed by the City to assure quality maintenance of landscape assessment district properties.

The City has defined the following service levels on the basis of how frequent landscaping maintenance is performed:

Service Level A: Maintenance once a week.

Service Level B: Maintenance once every other week.

Service Level C: Maintenance once a month.

The following are each Zone’s Service Level for Fiscal Year 2024/2025:

Zone A Service Level C
Zone B Service Level C
Zone C Service Level C
C. PROPERTIES BENEFITING FROM IMPROVEMENTS
The properties determined to receive benefit are those lots or parcels that, as a result of development or redevelopment, finance, construct, install, and/or establish landscape improvements within public right-of-ways or public easements (permanent public improvement) or adjoining lots or parcels that, as a result of development or redevelopment, receive access or are immediately adjacent to lots or parcels which contain landscape improvements maintained by a landscape maintenance district.

Special benefit, as defined in Assessment Law and in this Report, shall be assessed to those properties determined to receive benefit from the District’s improvements.

III. METHOD OF APPORTIONMENT
A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements that include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:

The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 6 The formula used for calculating assessments in this District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on benefit to each parcel.

In addition, Article XIIID requires that a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. Article XIIID provides that only special benefits are assessable and the City must separate the general benefits from the special benefits. A special benefit is a particular and distinct benefit over and above general benefits conferred on the public at large, including real property within the district.

The general enhancement of property value does not constitute a special benefit.

B. BENEFIT ANALYSIS
Each of the improvements, the associated costs and assessments within the District has been reviewed, identified and allocated based on the special benefit parcels receive from such improvements pursuant to the provisions of Article XIIID and the 1972 Act. All improvements associated with this District have been identified as necessary, required and/or desired for the orderly development of the properties within the District to their full potential, consistent with the proposed development plans. As such, these improvements would be necessary and required of individual property owners for the development of such properties, and the ongoing operation, servicing and maintenance of these improvements would be the financial obligation of those properties. Therefore, the improvements and the annual costs of maintenance and operation of the improvements are of special benefit to the properties.

All the lots or parcels are established at the same time once the conditions regarding the improvements and the continued maintenance are met. As a result, each lot or parcel within the District receives a special and distinct benefit from the improvements and to the same degree.

Over time, the improvements continue to confer a particular and distinct special benefit upon the lots or parcels within the District because of the nature of the improvements. The proper maintenance of the improvements and appurtenant facilities reduces property related crimes, especially vandalism, against properties in the District. All of the above mentioned factors also contribute to a specific benefit to each of the parcels within the District.

The method of apportionment (method of assessment) is based on the premise that each assessed parcel within the District receives benefit from the improvements. However, each individual improvement element has its own distinct benefits both specific and general. The special benefits associated with the improvements within the District are as follows:

Special Benefit
The special benefits associated with the landscaping improvements in the District are specifically:
 Enhanced desirability of properties through association with the improvements;  Improved aesthetic appeal of properties providing a positive representation of the area;
 Enhanced adaptation of the urban environment within the natural environment from adequate green space, open space areas and landscaping; 15 of 55
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 7  Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention;
 Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties;  Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti; and,
 Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.

General Benefit
Assessment Law mandates that the City assesses for special benefit only, and the City shall separate general benefit from special benefit. General benefit is defined as services provided to the public-at-large. Special benefit is defined as services provided at a level greater than the services provided to the public-at-large.

The City’s general benefit to the public-at-large is determined as the average expenditure from the General Fund for the maintenance of landscaped medians and right-of-ways, calculated on a per square foot basis. The City shall make a general benefit contribution to a district based on the City’s average rate of expenditure from the General Fund for the various types of improvements applied to the square footage of similar types of improvements within the District.

No new improvements are proposed to be added for Fiscal Year 2024/2025:

LANDSCAPE ELEMENT QUANTITY
Landscaped Right-of-Ways 355,979 Sq. Ft.

Landscaped Right-of-Ways with Soundwall 28,250 Sq. Ft.

Landscaped Median 51,586 Sq. Ft.

The City shall annually determine the average expenditure from the General Fund for the maintenance of landscape improvements within the public right-of-ways or public easements, calculated on a per square foot basis. The general benefit for Fiscal Year 2024/2025 is determined to be:
$0.1513 per square foot for landscape right-of-ways,
$0.3865 per square foot for landscape right-of-ways with soundwall, and $0.3641 per square foot for landscape medians
The City shall determine the average expenditure from the General Fund for the maintenance of District landscape improvements. Based on an increase of 4.90 percent in the San Diego- Carlsbad Consumer Price Index (the average of All Urban Consumers and Urban Wage Earners and Clerical Workers), comparable services provided by the City of Poway staff for general landscape services, the general benefit for Fiscal Year 2024/2025 will increase from Fiscal Year 2023/2024, based on the contribution rate per square foot, at a maximum for this District:

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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 8

All other maintenance, operation, administrative, and incidental costs which exceed the City’s general benefit contribution to the public-at-large are of special benefit and assessed to the District.

The City shall have an option as to how it will make the general benefit contributions to the District. The City shall make its general benefit contribution by either:
 providing irrigation water to the District for irrigation of LMD improvements in an amount equal to the City’s general benefit contribution, or  paying directly to the District from the General Fund a dollar amount equal to the City’s general benefit contribution.

C. ASSESSMENT METHODOLOGY
The total cost of special benefit for maintenance of the public improvements funded by the District will be assessed to the various parcels in the District in proportion to the benefit units assigned to each parcel, in relationship to the total benefit units assigned to all parcels being assessed.

Residential Land Uses
All residential subdivisions shall be assessed proportional to special benefit received based on one (1) benefit unit per residential dwelling unit.

Non-residential Land Uses
All non-residential parcels shall be assessed proportional to special benefit received based on the average planned dwelling unit density throughout the urban areas of the City (four dwelling units per acre), the equivalent of four (4) benefit units per acre.

Non-residential land uses typically provide services and/or employment opportunities for the City that benefit all lands throughout the City. Since these non-residential land uses can occur throughout the City, the planned, average density of residential dwelling units per acre for the urban areas of the City has been calculated. The non-residential land uses are considered to dislocate residential units. Therefore, the number of residential dwelling units dislocated, based on the average dwelling units per acre, has been assigned to non- residential lands. This method determines an equivalent benefit to residential land uses.

Appendix B details the calculation of the average residential units per acre planned within the urban areas of the City. Urban areas have been defined as the parcels receiving water and sewer services.

In-Lieu Assessments
Under provisions of City policy, parcels may contribute in-lieu assessments by providing equivalent maintenance services for District improvements within public right-of-ways or public easements immediately adjacent to their lands.

GENERAL BENEFIT CALCULATION
355,979 sq. ft. landscaped R/W X $0.1513 = $53,859.62 28,250 sq. ft. landscape R/W with soundwall X $0.3865 = 10,918.63 51,586 sq. ft. landscaped medians X $0.3641 = 18,782.46 Total $83,560.71
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 9

No parcels within the District are scheduled to contribute in-lieu assessments in Fiscal Year 2024/2025.

Non-benefiting Parcels
All public and private streets, avenues, lanes, roads, drives, courts, alleys, all public easements and right-of-ways, all dedicated open space parcels, and District maintained parcels are determined to not receive special benefit from the District’s improvements and are therefore not assessed.

Benefit Units (BUs)
As described above, the number of assessable benefit units attributable to each parcel receiving special benefit has been calculated and can be found in the Assessment Roll (Appendix B).

The assessment methodology utilized is as described above. Based on this methodology, the benefit units, and the Fiscal Year 2024/2025 proposed assessment for each parcel were calculated and are shown in the Assessment Roll (Appendix B).  The calculated Fiscal Year 2024/2025 assessment for Zone A is proposed to remain at the Fiscal Year 2023/2024 assessment rate of $118.48 per benefit unit.  The calculated Fiscal Year 2024/2025 assessment for Zone B is proposed to remain at the Fiscal Year 2023/2024 assessment rate of $235.75 per benefit unit.  The calculated Fiscal Year 2024/2025 assessment for Zone C is proposed to be $496.16 per benefit unit based on the needs of the unique landscaping and hardscape maintenance requirements of Zone C, and remains at the Fiscal Year 2023/2024 assessment rate.

D. MAXIMUM ASSESSMENT RATE
The approved maximum assessment rates for the District zones are $118.48 per benefit unit for Zone A, $235.75 per benefit unit for Zone B and $496.16 per benefit unit for Zone C. The District currently has no approved escalation factor for increasing the maximum assessment rates. The maximum assessment rate establishes an approved upper limit on the annual assessment; however, the assessment rate levied by the District may be less than the maximum amount in any given year if not required to meet the budgetary needs for that year.

If the long term budgetary needs of the District would require an increase in the rate greater than the maximum assessment rate in order to meet those needs, then any proposed increase in the maximum assessment rate would require property owner balloting procedures as dictated by Article XIIID. In 2018, property owners received ballots as specified under Assessment Law. All three zones were balloted for an increase in assessments with annual cost indexing based on the annual San Diego-Carlsbad Consumer Price Index (SD-CPI). All three zones did not have a consensus for the increase, and therefore, failed to pass the ballot.
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 10 IV. DISTRICT BUDGETS
A. DESCRIPTION OF BUDGET ITEMS
The 1972 Act provides that the estimated costs of the improvements shall include the total cost of the maintenance and servicing of the improvements for the entire Fiscal Year 2024/2025, commencing July 1, 2024 and ending June 30, 2025, including incidentals, which may include reserves to operate the District.

The 1972 Act also provides that the amount of any surplus, deficit, or contribution be included in the estimated cost of improvements. The net amount to be assessed on the lots or parcels within the District is the total cost of maintenance and servicing with adjustments either positive or negative for reserves, surpluses, deficits, and/or contributions.

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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 11 B. ZONE A BUDGET

(1) Actual figures per Finance Fiscal Year 2022/2023 activity sheets. (2) Approved budget.
(3) Proposed budget.
(4) Includes cost allocation City staff support services

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June 4, 2024, Item #4
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Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2022/2023111 2023/2024121 2024/2025131
EXPENDITURES:

Maintenance $94,100 $96,952 $99,547
Water/power 70,155 92,350 115,036
Administrat ion<4> 28,930 26,380 26,380
Total Expenditures $193,185 $215,682 $240,963

REVENUES
City General Benefit Contribution $56,218 $60,676 $63,658 Assessment Revenue 164,669 164,806 164,806
Interest Revenue 3,745 3,431 3,588
Miscellaneous 0 7,995 3,998
Total Revenues $224,632 $236,908 $236,050
DISTRICT ST A TIS TICS:

Total Number of Parcels 1,391 1,391 1,391
Total Parcels Levied 1,391 1,391 1,391
Total EBU's 1,391 1,391 1,391
Rate per EBU (Equivalent Benefit Units) $118.48 $118.48 $118.48 Maximum Rate per EBU $118.48 $118.48 $118.48

OPERATING RESERVE
Beginning Reserve Balance $120,007 $96,593 $107,841
Transfers In/Out (CIP) (54,861) (9,978) 17,554
Reserve Fund Activity 31 ,447 21 ,226 (4,913)
Estimated Ending Reserve Balance $96,593 107,841 120,482

CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $223,033 $277,894 $287,872
CIP Transfers In/Out (Operating Reserve) 54,861 9,978 (17,554) CIP Projects 0 0 0
!Estimated Ending CIP Reserve Balance $277,894 $287 872 $270 318

2024/2025 City of Poway Landscape Maintenance District 83-1 Page 12 C. ZONE B BUDGET

(1) Actual figures per Finance Fiscal Year 2022/2023 activity sheets. (2) Approved budget.
(3) Proposed budget.
(4) Includes cost allocation City staff support services

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June 4, 2024, Item #4
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Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2022/2023111 2023/2024121 2024/2025131
EXPENDITURES:

Maintenance $12,721 $24,315 $22,683
Water /power 1,481 4,512 3,500
Administration<4l 5,807 6,044 6,044
Total Expenditures $20,009 $34,871 $32,227

REVENUES
City General Benefit Contribution $14,548 $15,702 $16,474 Assessment Revenue 23,260 23,226 23,226
Interest Revenue 1,948 2,085 2,017
Miscellaneous 0 0 0
Total Revenues $39,756 $41,013 $41,717
DISTRICT STATISTICS:

Total Number of Parcels 15 15 15
Total Parcels Levied 15 15 15
Total EBU's 98.52 98.52 98.52
Rate per EBU (Equivalent Benefit Units) $235.75 $235.75 $235.75 Maximum Rate per EBU $235.75 $235.75 $235.75

OPERATING RESERVE
Beginning Reserve Balance $7,058 $10,005 $17,436
Transfers In/Out (CIP) (16,800) 1,289 (10,812)
Reserve Fund Activity 19,747 6,142 9,490
Estimated Ending Reserve Balance $10,005 $17,436 $16,114

CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $175,610 $192,410 $191,121
CIP Transfers In/Out (Operating Reserve) 16,800 (1 ,289) 10,812 CIP Projects 0 0 0
Estimated Ending CIP Reserve Balance $192,410 $191,121 $201,933

2024/2025 City of Poway Landscape Maintenance District 83-1 Page 13 D. ZONE C BUDGET

(1) Actual figures per Finance Fiscal Year 2022/2023 activity sheets. (2) Approved budget.
(3) Proposed budget.
(4) Includes cost allocation City staff support services (5) CIP Projects: Replacement/Repair to portions of wall on Midland/Twin Peaks Road. 22 of 55
June 4, 2024, Item #4
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Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2022/2023<11 2023/2024<21 2024/2025<3!
EXPENDITURES:

Maintenance $4,276 $9,624 $9,769
Water/power 826 2,562 2,172
Administration C4> 2,499 2,669 2,669
Total Expenditures $7,601 $14,855 $14,610

REVENUES
City General Benefit Contribution $3,027 $3,267 $3,428
Assessment Revenue 12,917 12,900 12,900
Interest Revenue 2,024 2,970 2,497
Grant Revenue 0 0 0
Capital Project Closeout 0 0 0
Miscellaneous 0 0 3 ,428
Total Revenues $17,968 $19,137 $22,253
DISTRICT STATISTICS:

Total Number of Parcels 26 26 26
Total Parcels Levied 26 26 26
Total EBU's 26 26 26
Rate per EBU (Equivalent Benefit Units) $496.16 $496.16 $496.16 Maximum Rate per EBU $496.16 $496.16 $496.16

OPERA TING RESERVE
Beginning Reserve Balance $2,967 $3,801 $7,428
Transfers In/Out (GIP) (9,533) (655) (7,766)
Reserve Fund Activity 10,367 4,282 7,643
Estimated Ending Reserve Balance $3,801 $7,428 $7,305

CAPITAL IMPROVEMENT RESERVE
GIP Fund Balance $194,589 $204,122 $204,777
GIP Transfers In/Out (Operating Reserve) 9,533 655 7,766 Estimated Ending CIP Reserve Balance $204,122 $204,777 $212,543 !c1P Set- Aside Balance151 $57,200 $59,800 $62,400

2024/2025 City of Poway Landscape Maintenance District 83-1 Page 14

APPENDIX A - DISTRICT ASSESSMENT DIAGRAM
A District Diagram has been prepared for the District in the format required by the 1972 Act, and is on file with the Special Districts Office of the Public Works Department, and by reference is made part of this Report. The Assessment Diagram is available for inspection at the Special Districts Office of the Public Works Department, during normal business hours.

23 of 55
June 4, 2024, Item #4
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 15 24 of 55
June 4, 2024, Item #4
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 16

APPENDIX B - 2024/2025 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the County Assessor’s Map for the year in which this Report is prepared.

Non-assessable lots or parcels include land principally encumbered by public or utility rights- of-way and common areas. These parcels will not be assessed.

A listing of parcels assessed within the District along with the proposed assessment amounts has been identified as “Fiscal Year 2024/2025 Assessment Roll”, and is on file with the City Clerk and is by reference made a part of this Report.

25 of 55
June 4, 2024, Item #4
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Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
314-050-29-00 1.0 1.00 RESIDENTIAL $118.48
314-050-30-00 1.0 1.00 RESIDENTIAL 118.48
314-050-31-00 1.0 1.00 RESIDENTIAL 118.48
314-050-32-00 1.0 1.00 RESIDENTIAL 118.48
314-050-33-00 1.0 1.00 RESIDENTIAL 118.48
314-050-34-00 1.0 1.00 RESIDENTIAL 118.48
314-050-35-00 1.0 1.00 RESIDENTIAL 118.48
314-050-36-00 1.0 1.00 RESIDENTIAL 118.48
314-050-37-00 1.0 1.00 RESIDENTIAL 118.48
314-050-38-00 2.0 1.00 RESIDENTIAL 118.48
314-050-39-00 1.0 1.00 RESIDENTIAL 118.48
314-050-40-00 1.0 1.00 RESIDENTIAL 118.48
314-050-41-00 1.0 1.00 RESIDENTIAL 118.48
314-050-42-00 1.0 1.00 RESIDENTIAL 118.48
314-050-43-00 1.0 1.00 RESIDENTIAL 118.48
314-050-44-00 1.0 1.00 RESIDENTIAL 118.48
314-050-47-00 1.0 1.00 RESIDENTIAL 118.48
314-050-48-00 1.0 1.00 RESIDENTIAL 118.48
314-050-49-00 1.0 1.00 RESIDENTIAL 118.48
314-050-50-00 1.0 1.00 RESIDENTIAL 118.48
314-050-51-00 1.0 1.00 RESIDENTIAL 118.48
314-050-52-00 1.0 1.00 RESIDENTIAL 118.48
314-050-53-00 1.0 1.00 RESIDENTIAL 118.48
314-050-54-00 1.0 1.00 RESIDENTIAL 118.48
314-050-55-00 1.0 1.00 RESIDENTIAL 118.48
314-050-56-00 1.0 1.00 RESIDENTIAL 118.48
314-050-57-00 1.0 1.00 RESIDENTIAL 118.48
314-050-58-00 1.0 1.00 RESIDENTIAL 118.48
314-050-59-00 1.0 1.00 RESIDENTIAL 118.48
314-050-60-00 1.0 1.00 RESIDENTIAL 118.48
314-050-61-00 1.0 1.00 RESIDENTIAL 118.48
314-050-62-00 1.0 1.00 RESIDENTIAL 118.48
314-050-63-00 1.0 1.00 RESIDENTIAL 118.48
314-050-64-00 1.0 1.00 RESIDENTIAL 118.48
314-050-65-00 1.0 1.00 RESIDENTIAL 118.48
314-050-66-00 1.0 1.00 RESIDENTIAL 118.48
314-050-67-00 1.0 1.00 RESIDENTIAL 118.48
314-051-01-00 1.0 1.00 RESIDENTIAL 118.48
314-051-02-00 1.0 1.00 RESIDENTIAL 118.48
314-051-03-00 1.0 1.00 RESIDENTIAL 118.48
314-051-04-00 1.0 1.00 RESIDENTIAL 118.48
314-051-05-00 1.0 1.00 RESIDENTIAL 118.48
314-051-06-00 1.0 1.00 RESIDENTIAL 118.48
314-051-07-00 1.0 1.00 RESIDENTIAL 118.48
314-051-08-00 1.0 1.00 RESIDENTIAL 118.48
314-051-09-00 1.0 1.00 RESIDENTIAL 118.48
314-051-10-00 1.0 1.00 RESIDENTIAL 118.48
314-051-11-00 1.0 1.00 RESIDENTIAL 118.48
314-051-12-00 1.0 1.00 RESIDENTIAL 118.48
APPENDIX B1
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
Willdan LMD 83-1 Zone A Preliminary Roll Page 1 of 27
26 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-051-13-00 1.0 1.00 RESIDENTIAL 118.48
314-051-14-00 1.0 1.00 RESIDENTIAL 118.48
314-051-15-00 1.0 1.00 RESIDENTIAL 118.48
314-051-16-00 1.0 1.00 RESIDENTIAL 118.48
314-051-17-00 1.0 1.00 RESIDENTIAL 118.48
314-051-18-00 1.0 1.00 RESIDENTIAL 118.48
314-051-19-00 1.0 1.00 RESIDENTIAL 118.48
314-051-20-00 1.0 1.00 RESIDENTIAL 118.48
314-051-21-00 1.0 1.00 RESIDENTIAL 118.48
314-051-22-00 1.0 1.00 RESIDENTIAL 118.48
314-051-23-00 1.0 1.00 RESIDENTIAL 118.48
314-051-24-00 1.0 1.00 RESIDENTIAL 118.48
314-051-25-00 1.0 1.00 RESIDENTIAL 118.48
314-051-26-00 1.0 1.00 RESIDENTIAL 118.48
314-051-27-00 1.0 1.00 RESIDENTIAL 118.48
314-051-28-00 1.0 1.00 RESIDENTIAL 118.48
314-051-29-00 1.0 1.00 RESIDENTIAL 118.48
314-051-30-00 1.0 1.00 RESIDENTIAL 118.48
314-051-31-00 1.0 1.00 RESIDENTIAL 118.48
314-052-01-00 1.0 1.00 RESIDENTIAL 118.48
314-052-02-00 1.0 1.00 RESIDENTIAL 118.48
314-052-03-00 1.0 1.00 RESIDENTIAL 118.48
314-052-04-00 1.0 1.00 RESIDENTIAL 118.48
314-052-05-00 1.0 1.00 RESIDENTIAL 118.48
314-052-06-00 1.0 1.00 RESIDENTIAL 118.48
314-052-07-00 1.0 1.00 RESIDENTIAL 118.48
314-052-08-00 1.0 1.00 RESIDENTIAL 118.48
314-052-09-00 1.0 1.00 RESIDENTIAL 118.48
314-052-10-00 1.0 1.00 RESIDENTIAL 118.48
314-052-11-00 1.0 1.00 RESIDENTIAL 118.48
314-052-12-00 1.0 1.00 RESIDENTIAL 118.48
314-052-13-00 1.0 1.00 RESIDENTIAL 118.48
314-052-14-00 1.0 1.00 RESIDENTIAL 118.48
314-052-15-00 1.0 1.00 RESIDENTIAL 118.48
314-052-16-00 1.0 1.00 RESIDENTIAL 118.48
314-052-17-00 1.0 1.00 RESIDENTIAL 118.48
314-052-18-00 1.0 1.00 RESIDENTIAL 118.48
314-052-19-00 1.0 1.00 RESIDENTIAL 118.48
314-052-20-00 1.0 1.00 RESIDENTIAL 118.48
314-052-21-00 1.0 1.00 RESIDENTIAL 118.48
314-052-22-00 1.0 1.00 RESIDENTIAL 118.48
314-052-23-00 1.0 1.00 RESIDENTIAL 118.48
314-052-24-00 1.0 1.00 RESIDENTIAL 118.48
314-052-25-00 1.0 1.00 RESIDENTIAL 118.48
314-052-26-00 1.0 1.00 RESIDENTIAL 118.48
314-052-27-00 1.0 1.00 RESIDENTIAL 118.48
314-052-28-00 1.0 1.00 RESIDENTIAL 118.48
314-052-29-00 1.0 1.00 RESIDENTIAL 118.48
314-052-30-00 1.0 1.00 RESIDENTIAL 118.48
314-052-31-00 1.0 1.00 RESIDENTIAL 118.48
314-052-32-00 1.0 1.00 RESIDENTIAL 118.48
314-052-33-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 2 of 27
27 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-052-34-00 1.0 1.00 RESIDENTIAL 118.48
314-052-35-00 1.0 1.00 RESIDENTIAL 118.48
314-052-36-00 1.0 1.00 RESIDENTIAL 118.48
314-052-37-00 1.0 1.00 RESIDENTIAL 118.48
314-052-38-00 1.0 1.00 RESIDENTIAL 118.48
314-052-39-00 1.0 1.00 RESIDENTIAL 118.48
314-052-40-00 1.0 1.00 RESIDENTIAL 118.48
314-052-41-00 1.0 1.00 RESIDENTIAL 118.48
314-052-42-00 1.0 1.00 RESIDENTIAL 118.48
314-161-01-00 1.0 1.00 RESIDENTIAL 118.48
314-161-02-00 1.0 1.00 RESIDENTIAL 118.48
314-161-03-00 1.0 1.00 RESIDENTIAL 118.48
314-161-04-00 1.0 1.00 RESIDENTIAL 118.48
314-161-05-00 1.0 1.00 RESIDENTIAL 118.48
314-161-06-00 1.0 1.00 RESIDENTIAL 118.48
314-161-07-00 1.0 1.00 RESIDENTIAL 118.48
314-161-08-00 1.0 1.00 RESIDENTIAL 118.48
314-161-09-00 1.0 1.00 RESIDENTIAL 118.48
314-161-10-00 1.0 1.00 RESIDENTIAL 118.48
314-161-11-00 1.0 1.00 RESIDENTIAL 118.48
314-161-12-00 1.0 1.00 RESIDENTIAL 118.48
314-161-13-00 1.0 1.00 RESIDENTIAL 118.48
314-161-14-00 1.0 1.00 RESIDENTIAL 118.48
314-161-15-00 1.0 1.00 RESIDENTIAL 118.48
314-161-16-00 1.0 1.00 RESIDENTIAL 118.48
314-161-17-00 1.0 1.00 RESIDENTIAL 118.48
314-161-18-00 1.0 1.00 RESIDENTIAL 118.48
314-161-19-00 1.0 1.00 RESIDENTIAL 118.48
314-161-20-00 1.0 1.00 RESIDENTIAL 118.48
314-161-21-00 1.0 1.00 RESIDENTIAL 118.48
314-161-22-00 1.0 1.00 RESIDENTIAL 118.48
314-161-23-00 1.0 1.00 RESIDENTIAL 118.48
314-161-24-00 1.0 1.00 RESIDENTIAL 118.48
314-161-25-00 1.0 1.00 RESIDENTIAL 118.48
314-193-38-01 1.0 1.00 RESIDENTIAL 118.48
314-193-38-02 1.0 1.00 RESIDENTIAL 118.48
314-193-38-03 1.0 1.00 RESIDENTIAL 118.48
314-193-38-04 1.0 1.00 RESIDENTIAL 118.48
314-193-38-05 1.0 1.00 RESIDENTIAL 118.48
314-193-38-06 1.0 1.00 RESIDENTIAL 118.48
314-193-38-07 1.0 1.00 RESIDENTIAL 118.48
314-193-38-08 1.0 1.00 RESIDENTIAL 118.48
314-193-38-09 1.0 1.00 RESIDENTIAL 118.48
314-193-38-10 1.0 1.00 RESIDENTIAL 118.48
314-193-38-11 1.0 1.00 RESIDENTIAL 118.48
314-193-38-12 1.0 1.00 RESIDENTIAL 118.48
314-193-38-13 1.0 1.00 RESIDENTIAL 118.48
314-193-38-14 1.0 1.00 RESIDENTIAL 118.48
314-193-38-15 1.0 1.00 RESIDENTIAL 118.48
314-193-38-16 1.0 1.00 RESIDENTIAL 118.48
314-193-38-17 1.0 1.00 RESIDENTIAL 118.48
314-193-38-18 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 3 of 27
28 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-242-34-00 1.0 1.00 RESIDENTIAL 118.48
314-242-35-00 1.0 1.00 RESIDENTIAL 118.48
314-242-36-00 1.0 1.00 RESIDENTIAL 118.48
314-242-37-00 1.0 1.00 RESIDENTIAL 118.48
314-242-38-00 1.0 1.00 RESIDENTIAL 118.48
314-242-39-00 1.0 1.00 RESIDENTIAL 118.48
314-242-40-00 1.0 1.00 RESIDENTIAL 118.48
314-242-41-00 1.0 1.00 RESIDENTIAL 118.48
314-242-42-00 1.0 1.00 RESIDENTIAL 118.48
314-242-43-00 1.0 1.00 RESIDENTIAL 118.48
314-341-01-00 1.0 1.00 RESIDENTIAL 118.48
314-341-02-00 1.0 1.00 RESIDENTIAL 118.48
314-341-03-00 1.0 1.00 RESIDENTIAL 118.48
314-341-04-00 1.0 1.00 RESIDENTIAL 118.48
314-341-05-00 1.0 1.00 RESIDENTIAL 118.48
314-341-06-00 1.0 1.00 RESIDENTIAL 118.48
314-341-07-00 1.0 1.00 RESIDENTIAL 118.48
314-341-08-00 1.0 1.00 RESIDENTIAL 118.48
314-341-09-00 1.0 1.00 RESIDENTIAL 118.48
314-341-10-00 1.0 1.00 RESIDENTIAL 118.48
314-341-11-00 1.0 1.00 RESIDENTIAL 118.48
314-341-12-00 1.0 1.00 RESIDENTIAL 118.48
314-341-13-00 1.0 1.00 RESIDENTIAL 118.48
314-341-14-00 1.0 1.00 RESIDENTIAL 118.48
314-341-15-00 1.0 1.00 RESIDENTIAL 118.48
314-341-16-00 1.0 1.00 RESIDENTIAL 118.48
314-341-17-00 1.0 1.00 RESIDENTIAL 118.48
314-341-18-00 1.0 1.00 RESIDENTIAL 118.48
314-341-19-00 1.0 1.00 RESIDENTIAL 118.48
314-341-20-00 1.0 1.00 RESIDENTIAL 118.48
314-341-21-00 1.0 1.00 RESIDENTIAL 118.48
314-341-22-00 1.0 1.00 RESIDENTIAL 118.48
314-341-23-00 1.0 1.00 RESIDENTIAL 118.48
314-371-24-00 1.0 1.00 RESIDENTIAL 118.48
314-371-25-00 1.0 1.00 RESIDENTIAL 118.48
314-371-26-00 1.0 1.00 RESIDENTIAL 118.48
314-371-27-00 1.0 1.00 RESIDENTIAL 118.48
314-371-28-00 2.0 1.00 RESIDENTIAL 118.48
314-371-29-00 1.0 1.00 RESIDENTIAL 118.48
314-371-30-00 1.0 1.00 RESIDENTIAL 118.48
314-371-31-00 1.0 1.00 RESIDENTIAL 118.48
314-371-32-00 1.0 1.00 RESIDENTIAL 118.48
314-371-33-00 1.0 1.00 RESIDENTIAL 118.48
314-371-34-00 1.0 1.00 RESIDENTIAL 118.48
314-371-35-00 1.0 1.00 RESIDENTIAL 118.48
314-382-01-00 1.0 1.00 RESIDENTIAL 118.48
314-382-02-00 1.0 1.00 RESIDENTIAL 118.48
314-382-03-00 1.0 1.00 RESIDENTIAL 118.48
314-382-04-00 1.0 1.00 RESIDENTIAL 118.48
314-382-05-00 1.0 1.00 RESIDENTIAL 118.48
314-382-06-00 1.0 1.00 RESIDENTIAL 118.48
314-382-07-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 4 of 27
29 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-382-08-00 1.0 1.00 RESIDENTIAL 118.48
314-382-09-00 1.0 1.00 RESIDENTIAL 118.48
314-382-10-00 1.0 1.00 RESIDENTIAL 118.48
314-382-11-00 1.0 1.00 RESIDENTIAL 118.48
314-382-12-00 1.0 1.00 RESIDENTIAL 118.48
314-382-13-00 1.0 1.00 RESIDENTIAL 118.48
314-382-14-00 1.0 1.00 RESIDENTIAL 118.48
314-382-15-00 1.0 1.00 RESIDENTIAL 118.48
314-382-16-00 1.0 1.00 RESIDENTIAL 118.48
314-382-17-00 1.0 1.00 RESIDENTIAL 118.48
314-382-18-00 1.0 1.00 RESIDENTIAL 118.48
314-382-19-00 1.0 1.00 RESIDENTIAL 118.48
314-382-20-00 1.0 1.00 RESIDENTIAL 118.48
314-382-21-00 1.0 1.00 RESIDENTIAL 118.48
314-382-22-00 1.0 1.00 RESIDENTIAL 118.48
314-382-23-00 1.0 1.00 RESIDENTIAL 118.48
314-382-24-00 1.0 1.00 RESIDENTIAL 118.48
314-382-25-00 1.0 1.00 RESIDENTIAL 118.48
314-382-26-00 1.0 1.00 RESIDENTIAL 118.48
314-382-27-00 1.0 1.00 RESIDENTIAL 118.48
314-382-28-00 1.0 1.00 RESIDENTIAL 118.48
314-631-01-00 1.0 1.00 RESIDENTIAL 118.48
314-631-02-00 1.0 1.00 RESIDENTIAL 118.48
314-631-03-00 1.0 1.00 RESIDENTIAL 118.48
314-631-04-00 1.0 1.00 RESIDENTIAL 118.48
314-631-05-00 1.0 1.00 RESIDENTIAL 118.48
314-631-06-00 1.0 1.00 RESIDENTIAL 118.48
314-631-07-00 1.0 1.00 RESIDENTIAL 118.48
314-631-08-00 1.0 1.00 RESIDENTIAL 118.48
314-631-09-00 1.0 1.00 RESIDENTIAL 118.48
314-631-10-00 1.0 1.00 RESIDENTIAL 118.48
314-631-11-00 1.0 1.00 RESIDENTIAL 118.48
314-631-12-00 1.0 1.00 RESIDENTIAL 118.48
314-631-13-00 1.0 1.00 RESIDENTIAL 118.48
314-631-14-00 1.0 1.00 RESIDENTIAL 118.48
314-631-15-00 1.0 1.00 RESIDENTIAL 118.48
314-631-16-00 1.0 1.00 RESIDENTIAL 118.48
314-631-17-00 1.0 1.00 RESIDENTIAL 118.48
314-631-18-00 1.0 1.00 RESIDENTIAL 118.48
314-631-19-00 1.0 1.00 RESIDENTIAL 118.48
314-631-20-00 1.0 1.00 RESIDENTIAL 118.48
314-631-21-00 1.0 1.00 RESIDENTIAL 118.48
314-631-22-00 1.0 1.00 RESIDENTIAL 118.48
314-631-23-00 1.0 1.00 RESIDENTIAL 118.48
314-632-01-00 1.0 1.00 RESIDENTIAL 118.48
314-632-02-00 1.0 1.00 RESIDENTIAL 118.48
314-632-03-00 1.0 1.00 RESIDENTIAL 118.48
314-632-04-00 1.0 1.00 RESIDENTIAL 118.48
314-632-05-00 1.0 1.00 RESIDENTIAL 118.48
314-632-06-00 1.0 1.00 RESIDENTIAL 118.48
314-632-07-00 1.0 1.00 RESIDENTIAL 118.48
314-632-08-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 5 of 27
30 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-632-09-00 1.0 1.00 RESIDENTIAL 118.48
314-632-10-00 1.0 1.00 RESIDENTIAL 118.48
314-632-11-00 1.0 1.00 RESIDENTIAL 118.48
314-632-12-00 1.0 1.00 RESIDENTIAL 118.48
314-632-13-00 1.0 1.00 RESIDENTIAL 118.48
314-632-14-00 1.0 1.00 RESIDENTIAL 118.48
314-632-15-00 1.0 1.00 RESIDENTIAL 118.48
314-632-16-00 1.0 1.00 RESIDENTIAL 118.48
314-632-17-00 1.0 1.00 RESIDENTIAL 118.48
314-632-18-00 1.0 1.00 RESIDENTIAL 118.48
314-632-19-00 1.0 1.00 RESIDENTIAL 118.48
314-632-20-00 1.0 1.00 RESIDENTIAL 118.48
314-632-21-00 1.0 1.00 RESIDENTIAL 118.48
314-632-22-00 1.0 1.00 RESIDENTIAL 118.48
314-632-23-00 1.0 1.00 RESIDENTIAL 118.48
314-632-24-00 1.0 1.00 RESIDENTIAL 118.48
314-632-25-00 1.0 1.00 RESIDENTIAL 118.48
314-632-26-00 1.0 1.00 RESIDENTIAL 118.48
314-632-27-00 1.0 1.00 RESIDENTIAL 118.48
314-632-28-00 1.0 1.00 RESIDENTIAL 118.48
314-632-29-00 1.0 1.00 RESIDENTIAL 118.48
314-632-30-00 1.0 1.00 RESIDENTIAL 118.48
314-632-31-00 1.0 1.00 RESIDENTIAL 118.48
314-632-32-00 1.0 1.00 RESIDENTIAL 118.48
314-632-33-00 1.0 1.00 RESIDENTIAL 118.48
314-632-34-00 1.0 1.00 RESIDENTIAL 118.48
314-632-35-00 1.0 1.00 RESIDENTIAL 118.48
314-632-36-00 1.0 1.00 RESIDENTIAL 118.48
314-632-37-00 1.0 1.00 RESIDENTIAL 118.48
314-632-38-00 1.0 1.00 RESIDENTIAL 118.48
314-632-39-00 1.0 1.00 RESIDENTIAL 118.48
314-632-40-00 1.0 1.00 RESIDENTIAL 118.48
314-632-41-00 1.0 1.00 RESIDENTIAL 118.48
314-632-42-00 1.0 1.00 RESIDENTIAL 118.48
314-632-43-00 1.0 1.00 RESIDENTIAL 118.48
314-632-44-00 1.0 1.00 RESIDENTIAL 118.48
314-660-01-00 1.0 1.00 RESIDENTIAL 118.48
314-660-02-00 1.0 1.00 RESIDENTIAL 118.48
314-660-03-00 1.0 1.00 RESIDENTIAL 118.48
314-660-04-00 1.0 1.00 RESIDENTIAL 118.48
314-660-05-00 1.0 1.00 RESIDENTIAL 118.48
314-660-06-00 1.0 1.00 RESIDENTIAL 118.48
314-660-07-00 1.0 1.00 RESIDENTIAL 118.48
314-660-08-00 1.0 1.00 RESIDENTIAL 118.48
314-660-09-00 1.0 1.00 RESIDENTIAL 118.48
314-660-10-00 1.0 1.00 RESIDENTIAL 118.48
314-660-11-00 1.0 1.00 RESIDENTIAL 118.48
314-660-12-00 1.0 1.00 RESIDENTIAL 118.48
314-660-13-00 1.0 1.00 RESIDENTIAL 118.48
314-660-14-00 1.0 1.00 RESIDENTIAL 118.48
314-660-15-00 1.0 1.00 RESIDENTIAL 118.48
314-660-16-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 6 of 27
31 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-660-17-00 1.0 1.00 RESIDENTIAL 118.48
314-660-18-00 1.0 1.00 RESIDENTIAL 118.48
314-660-19-00 1.0 1.00 RESIDENTIAL 118.48
314-660-20-00 1.0 1.00 RESIDENTIAL 118.48
314-660-21-00 1.0 1.00 RESIDENTIAL 118.48
314-660-22-00 1.0 1.00 RESIDENTIAL 118.48
314-660-23-00 1.0 1.00 RESIDENTIAL 118.48
314-660-24-00 1.0 1.00 RESIDENTIAL 118.48
314-660-25-00 1.0 1.00 RESIDENTIAL 118.48
314-660-26-00 1.0 1.00 RESIDENTIAL 118.48
314-660-27-00 1.0 1.00 RESIDENTIAL 118.48
314-660-28-00 1.0 1.00 RESIDENTIAL 118.48
314-660-29-00 1.0 1.00 RESIDENTIAL 118.48
314-660-30-00 1.0 1.00 RESIDENTIAL 118.48
314-670-17-00 1.0 1.00 RESIDENTIAL 118.48
314-670-18-00 1.0 1.00 RESIDENTIAL 118.48
314-670-19-00 1.0 1.00 RESIDENTIAL 118.48
314-670-20-00 1.0 1.00 RESIDENTIAL 118.48
314-670-21-00 1.0 1.00 RESIDENTIAL 118.48
314-670-22-00 1.0 1.00 RESIDENTIAL 118.48
314-670-23-00 1.0 1.00 RESIDENTIAL 118.48
314-670-24-00 1.0 1.00 RESIDENTIAL 118.48
314-670-25-00 1.0 1.00 RESIDENTIAL 118.48
314-670-26-00 1.0 1.00 RESIDENTIAL 118.48
314-670-27-00 1.0 1.00 RESIDENTIAL 118.48
314-670-28-00 1.0 1.00 RESIDENTIAL 118.48
314-670-29-00 1.0 1.00 RESIDENTIAL 118.48
314-670-30-00 1.0 1.00 RESIDENTIAL 118.48
314-670-31-00 1.0 1.00 RESIDENTIAL 118.48
314-670-32-00 1.0 1.00 RESIDENTIAL 118.48
314-670-33-00 1.0 1.00 RESIDENTIAL 118.48
314-670-34-00 1.0 1.00 RESIDENTIAL 118.48
314-670-35-00 1.0 1.00 RESIDENTIAL 118.48
314-670-36-00 1.0 1.00 RESIDENTIAL 118.48
314-670-37-00 1.0 1.00 RESIDENTIAL 118.48
314-670-38-00 1.0 1.00 RESIDENTIAL 118.48
314-670-39-00 1.0 1.00 RESIDENTIAL 118.48
314-670-40-00 1.0 1.00 RESIDENTIAL 118.48
314-670-41-00 1.0 1.00 RESIDENTIAL 118.48
314-670-42-00 1.0 1.00 RESIDENTIAL 118.48
314-670-43-00 1.0 1.00 RESIDENTIAL 118.48
314-670-44-00 1.0 1.00 RESIDENTIAL 118.48
314-670-45-00 1.0 1.00 RESIDENTIAL 118.48
314-670-50-00 1.0 1.00 RESIDENTIAL 118.48
314-670-51-00 1.0 1.00 RESIDENTIAL 118.48
314-670-58-00 1.0 1.00 RESIDENTIAL 118.48
314-670-60-00 1.0 1.00 RESIDENTIAL 118.48
314-670-62-00 1.0 1.00 RESIDENTIAL 118.48
314-670-66-00 1.0 1.00 RESIDENTIAL 118.48
314-670-68-00 1.0 1.00 RESIDENTIAL 118.48
314-670-70-00 1.0 1.00 RESIDENTIAL 118.48
314-670-74-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 7 of 27
32 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-681-01-00 1.0 1.00 RESIDENTIAL 118.48
314-681-02-00 1.0 1.00 RESIDENTIAL 118.48
314-681-03-00 1.0 1.00 RESIDENTIAL 118.48
314-681-04-00 1.0 1.00 RESIDENTIAL 118.48
314-681-05-00 1.0 1.00 RESIDENTIAL 118.48
314-681-06-00 1.0 1.00 RESIDENTIAL 118.48
314-681-07-00 1.0 1.00 RESIDENTIAL 118.48
314-681-08-00 1.0 1.00 RESIDENTIAL 118.48
314-681-09-00 1.0 1.00 RESIDENTIAL 118.48
314-681-10-00 1.0 1.00 RESIDENTIAL 118.48
314-681-11-00 1.0 1.00 RESIDENTIAL 118.48
314-681-12-00 1.0 1.00 RESIDENTIAL 118.48
314-681-13-00 1.0 1.00 RESIDENTIAL 118.48
314-681-14-00 1.0 1.00 RESIDENTIAL 118.48
314-681-15-00 1.0 1.00 RESIDENTIAL 118.48
314-681-16-00 1.0 1.00 RESIDENTIAL 118.48
314-681-17-00 1.0 1.00 RESIDENTIAL 118.48
314-681-18-00 1.0 1.00 RESIDENTIAL 118.48
314-681-19-00 1.0 1.00 RESIDENTIAL 118.48
314-681-20-00 1.0 1.00 RESIDENTIAL 118.48
314-681-21-00 1.0 1.00 RESIDENTIAL 118.48
314-681-22-00 1.0 1.00 RESIDENTIAL 118.48
314-681-23-00 1.0 1.00 RESIDENTIAL 118.48
314-681-24-00 1.0 1.00 RESIDENTIAL 118.48
314-681-25-00 1.0 1.00 RESIDENTIAL 118.48
314-681-26-00 1.0 1.00 RESIDENTIAL 118.48
314-681-27-00 1.0 1.00 RESIDENTIAL 118.48
314-681-28-00 1.0 1.00 RESIDENTIAL 118.48
314-681-29-00 1.0 1.00 RESIDENTIAL 118.48
314-681-30-00 1.0 1.00 RESIDENTIAL 118.48
314-681-31-00 1.0 1.00 RESIDENTIAL 118.48
314-681-32-00 1.0 1.00 RESIDENTIAL 118.48
314-681-33-00 1.0 1.00 RESIDENTIAL 118.48
314-681-34-00 1.0 1.00 RESIDENTIAL 118.48
314-681-35-00 1.0 1.00 RESIDENTIAL 118.48
314-681-36-00 1.0 1.00 RESIDENTIAL 118.48
314-681-37-00 1.0 1.00 RESIDENTIAL 118.48
314-681-38-00 1.0 1.00 RESIDENTIAL 118.48
314-681-39-00 1.0 1.00 RESIDENTIAL 118.48
314-682-01-00 1.0 1.00 RESIDENTIAL 118.48
314-682-02-00 1.0 1.00 RESIDENTIAL 118.48
314-682-03-00 1.0 1.00 RESIDENTIAL 118.48
314-682-04-00 1.0 1.00 RESIDENTIAL 118.48
314-682-05-00 1.0 1.00 RESIDENTIAL 118.48
314-682-06-00 1.0 1.00 RESIDENTIAL 118.48
314-682-07-00 1.0 1.00 RESIDENTIAL 118.48
314-682-08-00 1.0 1.00 RESIDENTIAL 118.48
314-682-09-00 1.0 1.00 RESIDENTIAL 118.48
314-682-10-00 1.0 1.00 RESIDENTIAL 118.48
314-682-14-00 1.0 1.00 RESIDENTIAL 118.48
314-682-15-00 1.0 1.00 RESIDENTIAL 118.48
314-682-16-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 8 of 27
33 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-682-17-00 1.0 1.00 RESIDENTIAL 118.48
314-682-18-00 1.0 1.00 RESIDENTIAL 118.48
314-682-19-00 1.0 1.00 RESIDENTIAL 118.48
314-682-20-00 1.0 1.00 RESIDENTIAL 118.48
314-682-23-00 1.0 1.00 RESIDENTIAL 118.48
314-690-16-00 1.0 1.00 RESIDENTIAL 118.48
314-690-17-00 1.0 1.00 RESIDENTIAL 118.48
314-690-18-00 1.0 1.00 RESIDENTIAL 118.48
314-690-19-00 1.0 1.00 RESIDENTIAL 118.48
314-690-20-00 1.0 1.00 RESIDENTIAL 118.48
314-690-21-00 1.0 1.00 RESIDENTIAL 118.48
314-690-22-00 1.0 1.00 RESIDENTIAL 118.48
314-690-23-00 1.0 1.00 RESIDENTIAL 118.48
314-690-24-00 1.0 1.00 RESIDENTIAL 118.48
314-690-25-00 1.0 1.00 RESIDENTIAL 118.48
314-690-26-00 1.0 1.00 RESIDENTIAL 118.48
314-690-27-00 1.0 1.00 RESIDENTIAL 118.48
314-701-01-00 1.0 1.00 RESIDENTIAL 118.48
314-701-02-00 1.0 1.00 RESIDENTIAL 118.48
314-701-03-00 1.0 1.00 RESIDENTIAL 118.48
314-701-04-00 1.0 1.00 RESIDENTIAL 118.48
314-701-05-00 1.0 1.00 RESIDENTIAL 118.48
314-701-06-00 1.0 1.00 RESIDENTIAL 118.48
314-701-07-00 1.0 1.00 RESIDENTIAL 118.48
314-701-08-00 1.0 1.00 RESIDENTIAL 118.48
314-701-09-00 1.0 1.00 RESIDENTIAL 118.48
314-701-10-00 1.0 1.00 RESIDENTIAL 118.48
314-701-11-00 1.0 1.00 RESIDENTIAL 118.48
314-701-12-00 1.0 1.00 RESIDENTIAL 118.48
314-701-13-00 1.0 1.00 RESIDENTIAL 118.48
314-701-14-00 1.0 1.00 RESIDENTIAL 118.48
314-701-15-00 1.0 1.00 RESIDENTIAL 118.48
314-701-16-00 1.0 1.00 RESIDENTIAL 118.48
314-701-17-00 1.0 1.00 RESIDENTIAL 118.48
314-701-18-00 1.0 1.00 RESIDENTIAL 118.48
314-701-19-00 1.0 1.00 RESIDENTIAL 118.48
314-701-20-00 1.0 1.00 RESIDENTIAL 118.48
314-701-21-00 1.0 1.00 RESIDENTIAL 118.48
314-701-22-00 1.0 1.00 RESIDENTIAL 118.48
314-701-23-00 1.0 1.00 RESIDENTIAL 118.48
314-701-24-00 1.0 1.00 RESIDENTIAL 118.48
314-701-25-00 1.0 1.00 RESIDENTIAL 118.48
314-701-26-00 1.0 1.00 RESIDENTIAL 118.48
314-701-27-00 1.0 1.00 RESIDENTIAL 118.48
314-701-28-00 1.0 1.00 RESIDENTIAL 118.48
314-701-29-00 1.0 1.00 RESIDENTIAL 118.48
314-701-30-00 1.0 1.00 RESIDENTIAL 118.48
314-701-31-00 1.0 1.00 RESIDENTIAL 118.48
314-701-32-00 1.0 1.00 RESIDENTIAL 118.48
314-701-33-00 1.0 1.00 RESIDENTIAL 118.48
314-701-34-00 1.0 1.00 RESIDENTIAL 118.48
314-701-35-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 9 of 27
34 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-701-36-00 1.0 1.00 RESIDENTIAL 118.48
314-701-37-00 1.0 1.00 RESIDENTIAL 118.48
314-701-38-00 1.0 1.00 RESIDENTIAL 118.48
314-701-39-00 1.0 1.00 RESIDENTIAL 118.48
314-701-40-00 1.0 1.00 RESIDENTIAL 118.48
314-701-41-00 1.0 1.00 RESIDENTIAL 118.48
314-701-42-00 1.0 1.00 RESIDENTIAL 118.48
314-701-43-00 1.0 1.00 RESIDENTIAL 118.48
314-701-44-00 1.0 1.00 RESIDENTIAL 118.48
314-701-45-00 1.0 1.00 RESIDENTIAL 118.48
314-701-46-00 1.0 1.00 RESIDENTIAL 118.48
314-701-47-00 1.0 1.00 RESIDENTIAL 118.48
314-701-48-00 1.0 1.00 RESIDENTIAL 118.48
314-701-49-00 1.0 1.00 RESIDENTIAL 118.48
314-701-50-00 1.0 1.00 RESIDENTIAL 118.48
314-701-51-00 1.0 1.00 RESIDENTIAL 118.48
314-701-52-00 1.0 1.00 RESIDENTIAL 118.48
314-701-53-00 1.0 1.00 RESIDENTIAL 118.48
314-701-54-00 1.0 1.00 RESIDENTIAL 118.48
314-702-01-00 1.0 1.00 RESIDENTIAL 118.48
314-702-02-00 1.0 1.00 RESIDENTIAL 118.48
314-702-03-00 1.0 1.00 RESIDENTIAL 118.48
314-702-04-00 1.0 1.00 RESIDENTIAL 118.48
314-702-05-00 1.0 1.00 RESIDENTIAL 118.48
314-702-06-00 1.0 1.00 RESIDENTIAL 118.48
314-702-07-00 1.0 1.00 RESIDENTIAL 118.48
314-702-08-00 1.0 1.00 RESIDENTIAL 118.48
314-702-09-00 1.0 1.00 RESIDENTIAL 118.48
314-702-10-00 1.0 1.00 RESIDENTIAL 118.48
314-702-11-00 1.0 1.00 RESIDENTIAL 118.48
314-702-12-00 1.0 1.00 RESIDENTIAL 118.48
314-702-13-00 1.0 1.00 RESIDENTIAL 118.48
314-702-14-00 1.0 1.00 RESIDENTIAL 118.48
314-702-15-00 1.0 1.00 RESIDENTIAL 118.48
314-702-16-00 1.0 1.00 RESIDENTIAL 118.48
314-702-17-00 1.0 1.00 RESIDENTIAL 118.48
314-702-18-00 1.0 1.00 RESIDENTIAL 118.48
314-702-19-00 1.0 1.00 RESIDENTIAL 118.48
314-702-20-00 1.0 1.00 RESIDENTIAL 118.48
314-702-21-00 1.0 1.00 RESIDENTIAL 118.48
314-702-22-00 1.0 1.00 RESIDENTIAL 118.48
314-702-23-00 1.0 1.00 RESIDENTIAL 118.48
314-702-24-00 1.0 1.00 RESIDENTIAL 118.48
314-702-25-00 1.0 1.00 RESIDENTIAL 118.48
314-702-26-00 1.0 1.00 RESIDENTIAL 118.48
314-702-27-00 1.0 1.00 RESIDENTIAL 118.48
314-702-28-00 1.0 1.00 RESIDENTIAL 118.48
314-702-29-00 1.0 1.00 RESIDENTIAL 118.48
314-702-30-00 1.0 1.00 RESIDENTIAL 118.48
314-702-31-00 1.0 1.00 RESIDENTIAL 118.48
314-702-32-00 1.0 1.00 RESIDENTIAL 118.48
314-702-33-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 10 of 27
35 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-702-34-00 1.0 1.00 RESIDENTIAL 118.48
314-702-35-00 1.0 1.00 RESIDENTIAL 118.48
314-702-36-00 1.0 1.00 RESIDENTIAL 118.48
314-702-37-00 1.0 1.00 RESIDENTIAL 118.48
314-702-38-00 1.0 1.00 RESIDENTIAL 118.48
314-702-39-00 1.0 1.00 RESIDENTIAL 118.48
314-702-40-00 1.0 1.00 RESIDENTIAL 118.48
314-702-41-00 1.0 1.00 RESIDENTIAL 118.48
314-702-42-00 1.0 1.00 RESIDENTIAL 118.48
314-702-43-00 1.0 1.00 RESIDENTIAL 118.48
314-702-44-00 1.0 1.00 RESIDENTIAL 118.48
314-702-45-00 1.0 1.00 RESIDENTIAL 118.48
314-702-46-00 1.0 1.00 RESIDENTIAL 118.48
314-702-47-00 1.0 1.00 RESIDENTIAL 118.48
314-702-48-00 1.0 1.00 RESIDENTIAL 118.48
314-702-49-00 1.0 1.00 RESIDENTIAL 118.48
314-702-50-00 1.0 1.00 RESIDENTIAL 118.48
314-702-51-00 1.0 1.00 RESIDENTIAL 118.48
314-702-52-00 1.0 1.00 RESIDENTIAL 118.48
314-702-53-00 1.0 1.00 RESIDENTIAL 118.48
314-703-01-00 1.0 1.00 RESIDENTIAL 118.48
314-703-02-00 1.0 1.00 RESIDENTIAL 118.48
314-703-03-00 1.0 1.00 RESIDENTIAL 118.48
314-703-04-00 1.0 1.00 RESIDENTIAL 118.48
314-703-05-00 1.0 1.00 RESIDENTIAL 118.48
314-703-06-00 1.0 1.00 RESIDENTIAL 118.48
314-703-07-00 1.0 1.00 RESIDENTIAL 118.48
314-703-08-00 1.0 1.00 RESIDENTIAL 118.48
314-703-09-00 1.0 1.00 RESIDENTIAL 118.48
314-703-10-00 1.0 1.00 RESIDENTIAL 118.48
314-703-11-00 1.0 1.00 RESIDENTIAL 118.48
314-703-12-00 1.0 1.00 RESIDENTIAL 118.48
314-703-13-00 1.0 1.00 RESIDENTIAL 118.48
314-703-14-00 1.0 1.00 RESIDENTIAL 118.48
314-703-15-00 1.0 1.00 RESIDENTIAL 118.48
314-703-16-00 1.0 1.00 RESIDENTIAL 118.48
314-703-17-00 1.0 1.00 RESIDENTIAL 118.48
314-703-18-00 1.0 1.00 RESIDENTIAL 118.48
314-703-19-00 1.0 1.00 RESIDENTIAL 118.48
314-703-20-00 1.0 1.00 RESIDENTIAL 118.48
314-703-21-00 1.0 1.00 RESIDENTIAL 118.48
314-703-22-00 1.0 1.00 RESIDENTIAL 118.48
314-703-23-00 1.0 1.00 RESIDENTIAL 118.48
314-703-24-00 1.0 1.00 RESIDENTIAL 118.48
314-703-25-00 1.0 1.00 RESIDENTIAL 118.48
314-703-26-00 1.0 1.00 RESIDENTIAL 118.48
314-703-27-00 1.0 1.00 RESIDENTIAL 118.48
314-703-28-00 1.0 1.00 RESIDENTIAL 118.48
314-703-29-00 1.0 1.00 RESIDENTIAL 118.48
314-703-30-00 1.0 1.00 RESIDENTIAL 118.48
314-703-31-00 1.0 1.00 RESIDENTIAL 118.48
314-703-32-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 11 of 27
36 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-703-33-00 1.0 1.00 RESIDENTIAL 118.48
314-703-34-00 1.0 1.00 RESIDENTIAL 118.48
314-703-35-00 1.0 1.00 RESIDENTIAL 118.48
314-703-36-00 1.0 1.00 RESIDENTIAL 118.48
314-703-37-00 1.0 1.00 RESIDENTIAL 118.48
314-703-38-00 1.0 1.00 RESIDENTIAL 118.48
314-703-39-00 1.0 1.00 RESIDENTIAL 118.48
314-703-40-00 1.0 1.00 RESIDENTIAL 118.48
314-703-41-00 1.0 1.00 RESIDENTIAL 118.48
314-703-42-00 1.0 1.00 RESIDENTIAL 118.48
314-703-43-00 1.0 1.00 RESIDENTIAL 118.48
314-703-44-00 1.0 1.00 RESIDENTIAL 118.48
314-703-45-00 1.0 1.00 RESIDENTIAL 118.48
314-703-46-00 1.0 1.00 RESIDENTIAL 118.48
314-703-47-00 1.0 1.00 RESIDENTIAL 118.48
314-703-48-00 1.0 1.00 RESIDENTIAL 118.48
314-703-49-00 1.0 1.00 RESIDENTIAL 118.48
314-703-50-00 1.0 1.00 RESIDENTIAL 118.48
314-703-51-00 1.0 1.00 RESIDENTIAL 118.48
314-703-52-00 1.0 1.00 RESIDENTIAL 118.48
314-703-53-00 1.0 1.00 RESIDENTIAL 118.48
314-703-54-00 1.0 1.00 RESIDENTIAL 118.48
314-703-55-00 1.0 1.00 RESIDENTIAL 118.48
314-703-56-00 1.0 1.00 RESIDENTIAL 118.48
314-711-01-00 1.0 1.00 RESIDENTIAL 118.48
314-711-02-00 1.0 1.00 RESIDENTIAL 118.48
314-711-03-00 1.0 1.00 RESIDENTIAL 118.48
314-711-04-00 1.0 1.00 RESIDENTIAL 118.48
314-711-05-00 1.0 1.00 RESIDENTIAL 118.48
314-711-06-00 1.0 1.00 RESIDENTIAL 118.48
314-711-07-00 1.0 1.00 RESIDENTIAL 118.48
314-711-08-00 1.0 1.00 RESIDENTIAL 118.48
314-711-09-00 1.0 1.00 RESIDENTIAL 118.48
314-711-10-00 1.0 1.00 RESIDENTIAL 118.48
314-711-11-00 1.0 1.00 RESIDENTIAL 118.48
314-711-12-00 1.0 1.00 RESIDENTIAL 118.48
314-711-13-00 1.0 1.00 RESIDENTIAL 118.48
314-711-14-00 1.0 1.00 RESIDENTIAL 118.48
314-711-15-00 1.0 1.00 RESIDENTIAL 118.48
314-711-16-00 1.0 1.00 RESIDENTIAL 118.48
314-711-17-00 1.0 1.00 RESIDENTIAL 118.48
314-711-18-00 1.0 1.00 RESIDENTIAL 118.48
314-711-19-00 1.0 1.00 RESIDENTIAL 118.48
314-711-20-00 1.0 1.00 RESIDENTIAL 118.48
314-711-21-00 1.0 1.00 RESIDENTIAL 118.48
314-711-22-00 1.0 1.00 RESIDENTIAL 118.48
314-711-23-00 1.0 1.00 RESIDENTIAL 118.48
314-711-24-00 1.0 1.00 RESIDENTIAL 118.48
314-711-25-00 1.0 1.00 RESIDENTIAL 118.48
314-711-26-00 1.0 1.00 RESIDENTIAL 118.48
314-711-27-00 1.0 1.00 RESIDENTIAL 118.48
314-721-01-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 12 of 27
37 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-721-02-00 1.0 1.00 RESIDENTIAL 118.48
314-721-03-00 1.0 1.00 RESIDENTIAL 118.48
314-721-04-00 1.0 1.00 RESIDENTIAL 118.48
314-721-05-00 1.0 1.00 RESIDENTIAL 118.48
314-721-06-00 1.0 1.00 RESIDENTIAL 118.48
314-721-07-00 1.0 1.00 RESIDENTIAL 118.48
314-721-08-00 1.0 1.00 RESIDENTIAL 118.48
314-721-09-00 1.0 1.00 RESIDENTIAL 118.48
314-721-10-00 1.0 1.00 RESIDENTIAL 118.48
314-721-11-00 1.0 1.00 RESIDENTIAL 118.48
314-721-12-00 1.0 1.00 RESIDENTIAL 118.48
314-721-13-00 1.0 1.00 RESIDENTIAL 118.48
314-721-14-00 1.0 1.00 RESIDENTIAL 118.48
314-721-15-00 1.0 1.00 RESIDENTIAL 118.48
314-721-16-00 1.0 1.00 RESIDENTIAL 118.48
314-721-17-00 1.0 1.00 RESIDENTIAL 118.48
314-721-18-00 1.0 1.00 RESIDENTIAL 118.48
314-721-19-00 1.0 1.00 RESIDENTIAL 118.48
314-721-20-00 1.0 1.00 RESIDENTIAL 118.48
314-721-21-00 1.0 1.00 RESIDENTIAL 118.48
314-721-22-00 1.0 1.00 RESIDENTIAL 118.48
314-721-23-00 1.0 1.00 RESIDENTIAL 118.48
314-721-24-00 1.0 1.00 RESIDENTIAL 118.48
314-721-25-00 1.0 1.00 RESIDENTIAL 118.48
314-721-26-00 1.0 1.00 RESIDENTIAL 118.48
314-721-27-00 1.0 1.00 RESIDENTIAL 118.48
314-721-28-00 1.0 1.00 RESIDENTIAL 118.48
314-721-29-00 1.0 1.00 RESIDENTIAL 118.48
314-721-30-00 1.0 1.00 RESIDENTIAL 118.48
314-721-31-00 1.0 1.00 RESIDENTIAL 118.48
314-721-32-00 1.0 1.00 RESIDENTIAL 118.48
314-721-33-00 1.0 1.00 RESIDENTIAL 118.48
314-721-34-00 1.0 1.00 RESIDENTIAL 118.48
314-721-35-00 1.0 1.00 RESIDENTIAL 118.48
314-721-36-00 1.0 1.00 RESIDENTIAL 118.48
314-721-37-00 1.0 1.00 RESIDENTIAL 118.48
314-721-38-00 1.0 1.00 RESIDENTIAL 118.48
314-721-39-00 1.0 1.00 RESIDENTIAL 118.48
314-722-01-00 1.0 1.00 RESIDENTIAL 118.48
314-722-02-00 1.0 1.00 RESIDENTIAL 118.48
314-722-03-00 1.0 1.00 RESIDENTIAL 118.48
314-722-04-00 1.0 1.00 RESIDENTIAL 118.48
314-722-05-00 1.0 1.00 RESIDENTIAL 118.48
314-722-06-00 1.0 1.00 RESIDENTIAL 118.48
314-722-07-00 1.0 1.00 RESIDENTIAL 118.48
314-722-08-00 1.0 1.00 RESIDENTIAL 118.48
314-722-09-00 1.0 1.00 RESIDENTIAL 118.48
314-722-10-00 1.0 1.00 RESIDENTIAL 118.48
314-722-11-00 1.0 1.00 RESIDENTIAL 118.48
314-722-12-00 1.0 1.00 RESIDENTIAL 118.48
314-722-13-00 1.0 1.00 RESIDENTIAL 118.48
314-722-14-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 13 of 27
38 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-722-15-00 1.0 1.00 RESIDENTIAL 118.48
314-722-16-00 1.0 1.00 RESIDENTIAL 118.48
314-722-17-00 1.0 1.00 RESIDENTIAL 118.48
314-722-18-00 1.0 1.00 RESIDENTIAL 118.48
314-722-19-00 1.0 1.00 RESIDENTIAL 118.48
314-722-20-00 1.0 1.00 RESIDENTIAL 118.48
314-722-21-00 1.0 1.00 RESIDENTIAL 118.48
314-722-22-00 1.0 1.00 RESIDENTIAL 118.48
314-722-23-00 1.0 1.00 RESIDENTIAL 118.48
314-722-24-00 1.0 1.00 RESIDENTIAL 118.48
314-722-25-00 1.0 1.00 RESIDENTIAL 118.48
314-722-26-00 1.0 1.00 RESIDENTIAL 118.48
314-722-27-00 1.0 1.00 RESIDENTIAL 118.48
314-722-28-00 1.0 1.00 RESIDENTIAL 118.48
314-722-29-00 1.0 1.00 RESIDENTIAL 118.48
314-722-30-00 1.0 1.00 RESIDENTIAL 118.48
314-722-31-00 1.0 1.00 RESIDENTIAL 118.48
314-722-32-00 1.0 1.00 RESIDENTIAL 118.48
314-722-33-00 1.0 1.00 RESIDENTIAL 118.48
314-722-34-00 1.0 1.00 RESIDENTIAL 118.48
314-722-35-00 0.0 1.00 RESIDENTIAL 118.48
314-722-36-00 1.0 1.00 RESIDENTIAL 118.48
314-722-37-00 1.0 1.00 RESIDENTIAL 118.48
314-722-38-00 1.0 1.00 RESIDENTIAL 118.48
314-722-39-00 1.0 1.00 RESIDENTIAL 118.48
314-722-40-00 0.0 1.00 RESIDENTIAL 118.48
314-731-01-00 1.0 1.00 RESIDENTIAL 118.48
314-731-02-00 1.0 1.00 RESIDENTIAL 118.48
314-731-03-00 1.0 1.00 RESIDENTIAL 118.48
314-731-04-00 1.0 1.00 RESIDENTIAL 118.48
314-731-05-00 1.0 1.00 RESIDENTIAL 118.48
314-731-06-00 1.0 1.00 RESIDENTIAL 118.48
314-731-07-00 1.0 1.00 RESIDENTIAL 118.48
314-731-08-00 1.0 1.00 RESIDENTIAL 118.48
314-731-09-00 1.0 1.00 RESIDENTIAL 118.48
314-731-10-00 1.0 1.00 RESIDENTIAL 118.48
314-731-11-00 1.0 1.00 RESIDENTIAL 118.48
314-731-12-00 1.0 1.00 RESIDENTIAL 118.48
314-731-13-00 1.0 1.00 RESIDENTIAL 118.48
314-731-14-00 1.0 1.00 RESIDENTIAL 118.48
314-731-15-00 1.0 1.00 RESIDENTIAL 118.48
314-731-16-00 1.0 1.00 RESIDENTIAL 118.48
314-731-17-00 1.0 1.00 RESIDENTIAL 118.48
314-731-18-00 1.0 1.00 RESIDENTIAL 118.48
314-731-19-00 1.0 1.00 RESIDENTIAL 118.48
314-731-20-00 1.0 1.00 RESIDENTIAL 118.48
314-731-21-00 1.0 1.00 RESIDENTIAL 118.48
314-731-22-00 1.0 1.00 RESIDENTIAL 118.48
314-731-23-00 1.0 1.00 RESIDENTIAL 118.48
314-731-24-00 1.0 1.00 RESIDENTIAL 118.48
314-731-25-00 1.0 1.00 RESIDENTIAL 118.48
314-731-26-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 14 of 27
39 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-731-27-00 1.0 1.00 RESIDENTIAL 118.48
314-731-28-00 1.0 1.00 RESIDENTIAL 118.48
314-731-29-00 1.0 1.00 RESIDENTIAL 118.48
314-732-01-00 1.0 1.00 RESIDENTIAL 118.48
314-732-02-00 1.0 1.00 RESIDENTIAL 118.48
314-732-03-00 1.0 1.00 RESIDENTIAL 118.48
314-732-04-00 1.0 1.00 RESIDENTIAL 118.48
314-732-05-00 1.0 1.00 RESIDENTIAL 118.48
314-732-06-00 1.0 1.00 RESIDENTIAL 118.48
314-732-07-00 1.0 1.00 RESIDENTIAL 118.48
314-732-08-00 1.0 1.00 RESIDENTIAL 118.48
314-732-09-00 1.0 1.00 RESIDENTIAL 118.48
314-732-10-00 1.0 1.00 RESIDENTIAL 118.48
314-732-11-00 1.0 1.00 RESIDENTIAL 118.48
314-732-12-00 1.0 1.00 RESIDENTIAL 118.48
314-732-13-00 1.0 1.00 RESIDENTIAL 118.48
314-732-14-00 1.0 1.00 RESIDENTIAL 118.48
314-732-15-00 1.0 1.00 RESIDENTIAL 118.48
314-732-16-00 1.0 1.00 RESIDENTIAL 118.48
314-732-17-00 1.0 1.00 RESIDENTIAL 118.48
314-732-18-00 1.0 1.00 RESIDENTIAL 118.48
314-732-19-00 1.0 1.00 RESIDENTIAL 118.48
314-732-20-00 1.0 1.00 RESIDENTIAL 118.48
314-732-21-00 1.0 1.00 RESIDENTIAL 118.48
314-732-22-00 1.0 1.00 RESIDENTIAL 118.48
314-732-23-00 1.0 1.00 RESIDENTIAL 118.48
314-732-24-00 1.0 1.00 RESIDENTIAL 118.48
314-732-25-00 1.0 1.00 RESIDENTIAL 118.48
314-732-26-00 1.0 1.00 RESIDENTIAL 118.48
314-732-27-00 1.0 1.00 RESIDENTIAL 118.48
314-732-28-00 1.0 1.00 RESIDENTIAL 118.48
314-732-29-00 1.0 1.00 RESIDENTIAL 118.48
314-732-30-00 1.0 1.00 RESIDENTIAL 118.48
314-732-31-00 1.0 1.00 RESIDENTIAL 118.48
314-732-32-00 1.0 1.00 RESIDENTIAL 118.48
314-732-33-00 1.0 1.00 RESIDENTIAL 118.48
314-732-34-00 1.0 1.00 RESIDENTIAL 118.48
314-732-35-00 1.0 1.00 RESIDENTIAL 118.48
314-732-36-00 1.0 1.00 RESIDENTIAL 118.48
314-732-37-00 1.0 1.00 RESIDENTIAL 118.48
314-732-38-00 1.0 1.00 RESIDENTIAL 118.48
314-732-39-00 1.0 1.00 RESIDENTIAL 118.48
314-732-40-00 1.0 1.00 RESIDENTIAL 118.48
314-732-41-00 1.0 1.00 RESIDENTIAL 118.48
314-732-42-00 1.0 1.00 RESIDENTIAL 118.48
314-741-01-00 1.0 1.00 RESIDENTIAL 118.48
314-741-02-00 1.0 1.00 RESIDENTIAL 118.48
314-741-03-00 1.0 1.00 RESIDENTIAL 118.48
314-741-04-00 1.0 1.00 RESIDENTIAL 118.48
314-741-05-00 1.0 1.00 RESIDENTIAL 118.48
314-741-06-00 1.0 1.00 RESIDENTIAL 118.48
314-741-07-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 15 of 27
40 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-741-08-00 1.0 1.00 RESIDENTIAL 118.48
314-741-09-00 1.0 1.00 RESIDENTIAL 118.48
314-741-10-00 1.0 1.00 RESIDENTIAL 118.48
314-741-11-00 1.0 1.00 RESIDENTIAL 118.48
314-741-12-00 1.0 1.00 RESIDENTIAL 118.48
314-741-13-00 1.0 1.00 RESIDENTIAL 118.48
314-741-14-00 1.0 1.00 RESIDENTIAL 118.48
314-741-15-00 1.0 1.00 RESIDENTIAL 118.48
314-741-16-00 1.0 1.00 RESIDENTIAL 118.48
314-741-17-00 1.0 1.00 RESIDENTIAL 118.48
314-741-18-00 1.0 1.00 RESIDENTIAL 118.48
314-741-19-00 1.0 1.00 RESIDENTIAL 118.48
314-741-20-00 1.0 1.00 RESIDENTIAL 118.48
314-741-21-00 1.0 1.00 RESIDENTIAL 118.48
314-741-22-00 1.0 1.00 RESIDENTIAL 118.48
314-741-23-00 1.0 1.00 RESIDENTIAL 118.48
314-741-24-00 1.0 1.00 RESIDENTIAL 118.48
314-741-25-00 1.0 1.00 RESIDENTIAL 118.48
314-741-26-00 1.0 1.00 RESIDENTIAL 118.48
314-741-27-00 1.0 1.00 RESIDENTIAL 118.48
314-741-28-00 1.0 1.00 RESIDENTIAL 118.48
314-741-29-00 1.0 1.00 RESIDENTIAL 118.48
314-741-30-00 1.0 1.00 RESIDENTIAL 118.48
314-741-31-00 1.0 1.00 RESIDENTIAL 118.48
314-741-32-00 1.0 1.00 RESIDENTIAL 118.48
314-741-33-00 1.0 1.00 RESIDENTIAL 118.48
314-741-34-00 1.0 1.00 RESIDENTIAL 118.48
314-741-35-00 1.0 1.00 RESIDENTIAL 118.48
314-741-36-00 1.0 1.00 RESIDENTIAL 118.48
314-741-37-00 1.0 1.00 RESIDENTIAL 118.48
314-741-38-00 1.0 1.00 RESIDENTIAL 118.48
314-741-39-00 1.0 1.00 RESIDENTIAL 118.48
314-741-40-00 1.0 1.00 RESIDENTIAL 118.48
314-741-41-00 1.0 1.00 RESIDENTIAL 118.48
314-741-42-00 1.0 1.00 RESIDENTIAL 118.48
314-741-43-00 1.0 1.00 RESIDENTIAL 118.48
314-741-44-00 1.0 1.00 RESIDENTIAL 118.48
314-741-45-00 1.0 1.00 RESIDENTIAL 118.48
314-741-46-00 1.0 1.00 RESIDENTIAL 118.48
314-741-47-00 1.0 1.00 RESIDENTIAL 118.48
314-741-48-00 1.0 1.00 RESIDENTIAL 118.48
314-741-49-00 1.0 1.00 RESIDENTIAL 118.48
314-741-50-00 1.0 1.00 RESIDENTIAL 118.48
314-741-51-00 1.0 1.00 RESIDENTIAL 118.48
314-741-52-00 1.0 1.00 RESIDENTIAL 118.48
314-742-01-00 1.0 1.00 RESIDENTIAL 118.48
314-742-02-00 1.0 1.00 RESIDENTIAL 118.48
314-742-03-00 1.0 1.00 RESIDENTIAL 118.48
314-742-04-00 1.0 1.00 RESIDENTIAL 118.48
314-742-05-00 1.0 1.00 RESIDENTIAL 118.48
314-742-06-00 1.0 1.00 RESIDENTIAL 118.48
314-742-07-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 16 of 27
41 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-742-12-00 1.0 1.00 RESIDENTIAL 118.48
314-742-13-00 1.0 1.00 RESIDENTIAL 118.48
314-742-14-00 1.0 1.00 RESIDENTIAL 118.48
314-742-15-00 1.0 1.00 RESIDENTIAL 118.48
314-742-16-00 1.0 1.00 RESIDENTIAL 118.48
314-742-17-00 1.0 1.00 RESIDENTIAL 118.48
314-742-18-00 1.0 1.00 RESIDENTIAL 118.48
314-742-19-00 1.0 1.00 RESIDENTIAL 118.48
314-742-20-00 1.0 1.00 RESIDENTIAL 118.48
314-742-21-00 1.0 1.00 RESIDENTIAL 118.48
314-742-22-00 1.0 1.00 RESIDENTIAL 118.48
314-742-23-00 1.0 1.00 RESIDENTIAL 118.48
314-742-24-00 1.0 1.00 RESIDENTIAL 118.48
314-742-25-00 1.0 1.00 RESIDENTIAL 118.48
314-742-26-00 1.0 1.00 RESIDENTIAL 118.48
314-742-27-00 1.0 1.00 RESIDENTIAL 118.48
314-742-28-00 1.0 1.00 RESIDENTIAL 118.48
314-742-29-00 1.0 1.00 RESIDENTIAL 118.48
314-742-30-00 1.0 1.00 RESIDENTIAL 118.48
314-742-31-00 1.0 1.00 RESIDENTIAL 118.48
314-742-32-00 1.0 1.00 RESIDENTIAL 118.48
314-742-33-00 1.0 1.00 RESIDENTIAL 118.48
314-742-34-00 1.0 1.00 RESIDENTIAL 118.48
314-742-35-00 1.0 1.00 RESIDENTIAL 118.48
314-742-36-00 1.0 1.00 RESIDENTIAL 118.48
314-742-37-00 1.0 1.00 RESIDENTIAL 118.48
314-742-38-00 1.0 1.00 RESIDENTIAL 118.48
314-742-39-00 1.0 1.00 RESIDENTIAL 118.48
314-742-40-00 1.0 1.00 RESIDENTIAL 118.48
314-742-41-00 1.0 1.00 RESIDENTIAL 118.48
314-742-42-00 1.0 1.00 RESIDENTIAL 118.48
314-742-43-00 1.0 1.00 RESIDENTIAL 118.48
314-742-44-00 1.0 1.00 RESIDENTIAL 118.48
314-742-45-00 1.0 1.00 RESIDENTIAL 118.48
314-742-46-00 1.0 1.00 RESIDENTIAL 118.48
314-742-47-00 1.0 1.00 RESIDENTIAL 118.48
314-742-48-00 1.0 1.00 RESIDENTIAL 118.48
314-742-49-00 1.0 1.00 RESIDENTIAL 118.48
314-742-50-00 1.0 1.00 RESIDENTIAL 118.48
314-742-51-00 1.0 1.00 RESIDENTIAL 118.48
314-742-52-00 1.0 1.00 RESIDENTIAL 118.48
314-742-53-00 1.0 1.00 RESIDENTIAL 118.48
314-742-54-00 1.0 1.00 RESIDENTIAL 118.48
314-743-01-00 1.0 1.00 RESIDENTIAL 118.48
314-743-02-00 1.0 1.00 RESIDENTIAL 118.48
314-743-03-00 1.0 1.00 RESIDENTIAL 118.48
314-743-04-00 1.0 1.00 RESIDENTIAL 118.48
314-743-05-00 1.0 1.00 RESIDENTIAL 118.48
314-743-06-00 1.0 1.00 RESIDENTIAL 118.48
314-743-07-00 1.0 1.00 RESIDENTIAL 118.48
314-743-08-00 1.0 1.00 RESIDENTIAL 118.48
314-743-09-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 17 of 27
42 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-743-10-00 1.0 1.00 RESIDENTIAL 118.48
314-743-11-00 1.0 1.00 RESIDENTIAL 118.48
314-743-12-00 1.0 1.00 RESIDENTIAL 118.48
314-743-13-00 1.0 1.00 RESIDENTIAL 118.48
314-743-14-00 1.0 1.00 RESIDENTIAL 118.48
314-743-15-00 1.0 1.00 RESIDENTIAL 118.48
314-743-16-00 1.0 1.00 RESIDENTIAL 118.48
314-743-17-00 1.0 1.00 RESIDENTIAL 118.48
314-743-18-00 1.0 1.00 RESIDENTIAL 118.48
314-743-19-00 1.0 1.00 RESIDENTIAL 118.48
314-743-20-00 1.0 1.00 RESIDENTIAL 118.48
314-743-21-00 1.0 1.00 RESIDENTIAL 118.48
314-743-22-00 1.0 1.00 RESIDENTIAL 118.48
314-743-23-00 1.0 1.00 RESIDENTIAL 118.48
314-743-24-00 1.0 1.00 RESIDENTIAL 118.48
314-743-25-00 1.0 1.00 RESIDENTIAL 118.48
314-743-26-00 1.0 1.00 RESIDENTIAL 118.48
314-743-27-00 1.0 1.00 RESIDENTIAL 118.48
314-743-28-00 1.0 1.00 RESIDENTIAL 118.48
314-743-29-00 1.0 1.00 RESIDENTIAL 118.48
314-743-30-00 1.0 1.00 RESIDENTIAL 118.48
314-743-31-00 1.0 1.00 RESIDENTIAL 118.48
314-743-32-00 1.0 1.00 RESIDENTIAL 118.48
314-743-33-00 1.0 1.00 RESIDENTIAL 118.48
314-743-34-00 1.0 1.00 RESIDENTIAL 118.48
314-743-35-00 1.0 1.00 RESIDENTIAL 118.48
314-743-36-00 1.0 1.00 RESIDENTIAL 118.48
314-743-37-00 1.0 1.00 RESIDENTIAL 118.48
314-743-38-00 1.0 1.00 RESIDENTIAL 118.48
314-750-01-00 1.0 1.00 RESIDENTIAL 118.48
314-750-02-00 1.0 1.00 RESIDENTIAL 118.48
314-750-03-00 1.0 1.00 RESIDENTIAL 118.48
314-750-04-00 1.0 1.00 RESIDENTIAL 118.48
314-750-05-00 1.0 1.00 RESIDENTIAL 118.48
314-750-06-00 1.0 1.00 RESIDENTIAL 118.48
314-750-07-00 1.0 1.00 RESIDENTIAL 118.48
314-750-08-00 1.0 1.00 RESIDENTIAL 118.48
314-750-09-00 1.0 1.00 RESIDENTIAL 118.48
314-750-10-00 1.0 1.00 RESIDENTIAL 118.48
314-750-11-00 1.0 1.00 RESIDENTIAL 118.48
314-750-12-00 1.0 1.00 RESIDENTIAL 118.48
314-750-13-00 1.0 1.00 RESIDENTIAL 118.48
314-750-14-00 1.0 1.00 RESIDENTIAL 118.48
314-750-15-00 1.0 1.00 RESIDENTIAL 118.48
314-750-16-00 1.0 1.00 RESIDENTIAL 118.48
314-750-17-00 1.0 1.00 RESIDENTIAL 118.48
314-750-18-00 1.0 1.00 RESIDENTIAL 118.48
314-750-19-00 1.0 1.00 RESIDENTIAL 118.48
314-750-20-00 1.0 1.00 RESIDENTIAL 118.48
314-750-21-00 1.0 1.00 RESIDENTIAL 118.48
314-750-22-00 1.0 1.00 RESIDENTIAL 118.48
314-750-23-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 18 of 27
43 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-750-24-00 1.0 1.00 RESIDENTIAL 118.48
314-750-25-00 1.0 1.00 RESIDENTIAL 118.48
314-750-26-00 1.0 1.00 RESIDENTIAL 118.48
314-750-27-00 1.0 1.00 RESIDENTIAL 118.48
314-750-28-00 1.0 1.00 RESIDENTIAL 118.48
314-750-29-00 1.0 1.00 RESIDENTIAL 118.48
314-750-30-00 1.0 1.00 RESIDENTIAL 118.48
314-750-31-00 1.0 1.00 RESIDENTIAL 118.48
314-750-32-00 1.0 1.00 RESIDENTIAL 118.48
314-750-33-00 1.0 1.00 RESIDENTIAL 118.48
314-750-34-00 1.0 1.00 RESIDENTIAL 118.48
314-750-35-00 1.0 1.00 RESIDENTIAL 118.48
314-750-36-00 1.0 1.00 RESIDENTIAL 118.48
314-750-37-00 1.0 1.00 RESIDENTIAL 118.48
314-750-38-00 1.0 1.00 RESIDENTIAL 118.48
314-750-39-00 1.0 1.00 RESIDENTIAL 118.48
314-750-41-00 1.0 1.00 RESIDENTIAL 118.48
314-761-01-00 1.0 1.00 RESIDENTIAL 118.48
314-761-02-00 1.0 1.00 RESIDENTIAL 118.48
314-761-03-00 1.0 1.00 RESIDENTIAL 118.48
314-761-04-00 1.0 1.00 RESIDENTIAL 118.48
314-761-05-00 1.0 1.00 RESIDENTIAL 118.48
314-761-06-00 1.0 1.00 RESIDENTIAL 118.48
314-761-07-00 1.0 1.00 RESIDENTIAL 118.48
314-761-08-00 1.0 1.00 RESIDENTIAL 118.48
314-761-09-00 1.0 1.00 RESIDENTIAL 118.48
314-761-10-00 1.0 1.00 RESIDENTIAL 118.48
314-761-11-00 1.0 1.00 RESIDENTIAL 118.48
314-761-13-00 1.0 1.00 RESIDENTIAL 118.48
314-761-14-00 1.0 1.00 RESIDENTIAL 118.48
314-761-15-00 1.0 1.00 RESIDENTIAL 118.48
314-761-16-00 1.0 1.00 RESIDENTIAL 118.48
314-761-17-00 1.0 1.00 RESIDENTIAL 118.48
314-761-18-00 1.0 1.00 RESIDENTIAL 118.48
314-761-19-00 1.0 1.00 RESIDENTIAL 118.48
314-761-20-00 1.0 1.00 RESIDENTIAL 118.48
314-761-21-00 1.0 1.00 RESIDENTIAL 118.48
314-761-22-00 1.0 1.00 RESIDENTIAL 118.48
314-761-23-00 1.0 1.00 RESIDENTIAL 118.48
314-761-24-00 1.0 1.00 RESIDENTIAL 118.48
314-761-25-00 1.0 1.00 RESIDENTIAL 118.48
314-761-26-00 1.0 1.00 RESIDENTIAL 118.48
314-761-27-00 1.0 1.00 RESIDENTIAL 118.48
314-761-28-00 1.0 1.00 RESIDENTIAL 118.48
314-761-29-00 1.0 1.00 RESIDENTIAL 118.48
314-761-30-00 1.0 1.00 RESIDENTIAL 118.48
314-761-31-00 1.0 1.00 RESIDENTIAL 118.48
314-761-32-00 1.0 1.00 RESIDENTIAL 118.48
314-761-33-00 1.0 1.00 RESIDENTIAL 118.48
314-761-34-00 1.0 1.00 RESIDENTIAL 118.48
314-761-35-00 1.0 1.00 RESIDENTIAL 118.48
314-761-36-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 19 of 27
44 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-761-37-00 1.0 1.00 RESIDENTIAL 118.48
314-761-38-00 1.0 1.00 RESIDENTIAL 118.48
314-761-39-00 1.0 1.00 RESIDENTIAL 118.48
314-761-40-00 1.0 1.00 RESIDENTIAL 118.48
314-761-41-00 1.0 1.00 RESIDENTIAL 118.48
314-761-42-00 1.0 1.00 RESIDENTIAL 118.48
314-761-43-00 1.0 1.00 RESIDENTIAL 118.48
314-761-44-00 1.0 1.00 RESIDENTIAL 118.48
314-761-45-00 1.0 1.00 RESIDENTIAL 118.48
314-761-46-00 1.0 1.00 RESIDENTIAL 118.48
314-761-47-00 1.0 1.00 RESIDENTIAL 118.48
314-761-48-00 1.0 1.00 RESIDENTIAL 118.48
314-761-49-00 1.0 1.00 RESIDENTIAL 118.48
314-761-50-00 1.0 1.00 RESIDENTIAL 118.48
314-761-51-00 1.0 1.00 RESIDENTIAL 118.48
314-762-01-00 1.0 1.00 RESIDENTIAL 118.48
314-762-02-00 1.0 1.00 RESIDENTIAL 118.48
314-762-03-00 1.0 1.00 RESIDENTIAL 118.48
314-762-04-00 1.0 1.00 RESIDENTIAL 118.48
314-762-05-00 1.0 1.00 RESIDENTIAL 118.48
314-762-06-00 1.0 1.00 RESIDENTIAL 118.48
314-762-07-00 1.0 1.00 RESIDENTIAL 118.48
314-762-08-00 1.0 1.00 RESIDENTIAL 118.48
314-762-09-00 1.0 1.00 RESIDENTIAL 118.48
314-762-10-00 1.0 1.00 RESIDENTIAL 118.48
314-762-11-00 1.0 1.00 RESIDENTIAL 118.48
314-762-12-00 1.0 1.00 RESIDENTIAL 118.48
314-762-13-00 1.0 1.00 RESIDENTIAL 118.48
314-762-14-00 1.0 1.00 RESIDENTIAL 118.48
314-762-15-00 1.0 1.00 RESIDENTIAL 118.48
314-762-16-00 1.0 1.00 RESIDENTIAL 118.48
314-762-17-00 1.0 1.00 RESIDENTIAL 118.48
314-762-18-00 1.0 1.00 RESIDENTIAL 118.48
314-762-19-00 1.0 1.00 RESIDENTIAL 118.48
314-762-20-00 1.0 1.00 RESIDENTIAL 118.48
314-762-22-00 1.0 1.00 RESIDENTIAL 118.48
314-771-01-00 1.0 1.00 RESIDENTIAL 118.48
314-771-02-00 1.0 1.00 RESIDENTIAL 118.48
314-771-03-00 1.0 1.00 RESIDENTIAL 118.48
314-771-04-00 1.0 1.00 RESIDENTIAL 118.48
314-771-05-00 1.0 1.00 RESIDENTIAL 118.48
314-771-06-00 1.0 1.00 RESIDENTIAL 118.48
314-771-07-00 1.0 1.00 RESIDENTIAL 118.48
314-771-08-00 1.0 1.00 RESIDENTIAL 118.48
314-771-09-00 1.0 1.00 RESIDENTIAL 118.48
314-771-10-00 1.0 1.00 RESIDENTIAL 118.48
314-771-11-00 1.0 1.00 RESIDENTIAL 118.48
314-771-12-00 1.0 1.00 RESIDENTIAL 118.48
314-771-13-00 1.0 1.00 RESIDENTIAL 118.48
314-771-14-00 1.0 1.00 RESIDENTIAL 118.48
314-771-15-00 1.0 1.00 RESIDENTIAL 118.48
314-771-16-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 20 of 27
45 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-771-17-00 1.0 1.00 RESIDENTIAL 118.48
314-771-18-00 1.0 1.00 RESIDENTIAL 118.48
314-771-19-00 1.0 1.00 RESIDENTIAL 118.48
314-771-20-00 1.0 1.00 RESIDENTIAL 118.48
314-771-21-00 1.0 1.00 RESIDENTIAL 118.48
314-771-22-00 1.0 1.00 RESIDENTIAL 118.48
314-771-23-00 1.0 1.00 RESIDENTIAL 118.48
314-771-24-00 1.0 1.00 RESIDENTIAL 118.48
314-771-25-00 1.0 1.00 RESIDENTIAL 118.48
314-771-26-00 1.0 1.00 RESIDENTIAL 118.48
314-771-27-00 1.0 1.00 RESIDENTIAL 118.48
314-771-28-00 1.0 1.00 RESIDENTIAL 118.48
314-771-29-00 1.0 1.00 RESIDENTIAL 118.48
314-771-30-00 1.0 1.00 RESIDENTIAL 118.48
314-771-31-00 1.0 1.00 RESIDENTIAL 118.48
314-772-01-00 1.0 1.00 RESIDENTIAL 118.48
314-772-02-00 1.0 1.00 RESIDENTIAL 118.48
314-772-03-00 1.0 1.00 RESIDENTIAL 118.48
314-772-04-00 1.0 1.00 RESIDENTIAL 118.48
314-772-05-00 1.0 1.00 RESIDENTIAL 118.48
314-772-06-00 1.0 1.00 RESIDENTIAL 118.48
314-772-07-00 1.0 1.00 RESIDENTIAL 118.48
314-772-08-00 1.0 1.00 RESIDENTIAL 118.48
314-772-09-00 1.0 1.00 RESIDENTIAL 118.48
314-772-10-00 1.0 1.00 RESIDENTIAL 118.48
314-772-11-00 1.0 1.00 RESIDENTIAL 118.48
314-772-12-00 1.0 1.00 RESIDENTIAL 118.48
314-772-13-00 1.0 1.00 RESIDENTIAL 118.48
314-772-14-00 1.0 1.00 RESIDENTIAL 118.48
314-772-15-00 1.0 1.00 RESIDENTIAL 118.48
314-772-16-00 1.0 1.00 RESIDENTIAL 118.48
314-772-17-00 1.0 1.00 RESIDENTIAL 118.48
314-772-18-00 1.0 1.00 RESIDENTIAL 118.48
314-772-19-00 1.0 1.00 RESIDENTIAL 118.48
314-772-20-00 1.0 1.00 RESIDENTIAL 118.48
314-772-21-00 1.0 1.00 RESIDENTIAL 118.48
314-772-22-00 1.0 1.00 RESIDENTIAL 118.48
314-772-23-00 1.0 1.00 RESIDENTIAL 118.48
314-772-24-00 1.0 1.00 RESIDENTIAL 118.48
314-772-25-00 1.0 1.00 RESIDENTIAL 118.48
314-772-26-00 1.0 1.00 RESIDENTIAL 118.48
314-772-27-00 1.0 1.00 RESIDENTIAL 118.48
314-772-28-00 1.0 1.00 RESIDENTIAL 118.48
314-772-29-00 1.0 1.00 RESIDENTIAL 118.48
314-772-30-00 1.0 1.00 RESIDENTIAL 118.48
314-780-01-00 1.0 1.00 RESIDENTIAL 118.48
314-780-02-00 1.0 1.00 RESIDENTIAL 118.48
314-780-03-00 1.0 1.00 RESIDENTIAL 118.48
314-780-04-00 1.0 1.00 RESIDENTIAL 118.48
314-780-05-00 1.0 1.00 RESIDENTIAL 118.48
314-780-06-00 1.0 1.00 RESIDENTIAL 118.48
314-780-07-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 21 of 27
46 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-780-08-00 1.0 1.00 RESIDENTIAL 118.48
314-780-09-00 1.0 1.00 RESIDENTIAL 118.48
314-780-10-00 1.0 1.00 RESIDENTIAL 118.48
314-780-11-00 1.0 1.00 RESIDENTIAL 118.48
314-780-12-00 1.0 1.00 RESIDENTIAL 118.48
314-780-13-00 1.0 1.00 RESIDENTIAL 118.48
314-780-14-00 1.0 1.00 RESIDENTIAL 118.48
314-780-15-00 1.0 1.00 RESIDENTIAL 118.48
314-780-16-00 1.0 1.00 RESIDENTIAL 118.48
314-780-17-00 1.0 1.00 RESIDENTIAL 118.48
314-780-18-00 1.0 1.00 RESIDENTIAL 118.48
314-780-19-00 1.0 1.00 RESIDENTIAL 118.48
314-780-20-00 1.0 1.00 RESIDENTIAL 118.48
314-780-21-00 1.0 1.00 RESIDENTIAL 118.48
314-780-22-00 1.0 1.00 RESIDENTIAL 118.48
314-780-23-00 1.0 1.00 RESIDENTIAL 118.48
314-780-24-00 1.0 1.00 RESIDENTIAL 118.48
314-780-25-00 1.0 1.00 RESIDENTIAL 118.48
314-780-26-00 1.0 1.00 RESIDENTIAL 118.48
314-780-27-00 1.0 1.00 RESIDENTIAL 118.48
314-780-28-00 1.0 1.00 RESIDENTIAL 118.48
314-780-29-00 1.0 1.00 RESIDENTIAL 118.48
314-780-30-00 1.0 1.00 RESIDENTIAL 118.48
314-780-31-00 1.0 1.00 RESIDENTIAL 118.48
314-780-32-00 1.0 1.00 RESIDENTIAL 118.48
314-780-33-00 1.0 1.00 RESIDENTIAL 118.48
314-791-01-00 1.0 1.00 RESIDENTIAL 118.48
314-791-02-00 1.0 1.00 RESIDENTIAL 118.48
314-791-03-00 1.0 1.00 RESIDENTIAL 118.48
314-791-04-00 1.0 1.00 RESIDENTIAL 118.48
314-791-05-00 1.0 1.00 RESIDENTIAL 118.48
314-791-06-00 1.0 1.00 RESIDENTIAL 118.48
314-791-07-00 1.0 1.00 RESIDENTIAL 118.48
314-791-08-00 1.0 1.00 RESIDENTIAL 118.48
314-791-09-00 1.0 1.00 RESIDENTIAL 118.48
314-791-10-00 1.0 1.00 RESIDENTIAL 118.48
314-791-11-00 1.0 1.00 RESIDENTIAL 118.48
314-791-12-00 1.0 1.00 RESIDENTIAL 118.48
314-791-13-00 1.0 1.00 RESIDENTIAL 118.48
314-791-14-00 1.0 1.00 RESIDENTIAL 118.48
314-791-15-00 1.0 1.00 RESIDENTIAL 118.48
314-791-16-00 1.0 1.00 RESIDENTIAL 118.48
314-791-17-00 1.0 1.00 RESIDENTIAL 118.48
314-791-18-00 1.0 1.00 RESIDENTIAL 118.48
314-791-19-00 1.0 1.00 RESIDENTIAL 118.48
314-791-20-00 1.0 1.00 RESIDENTIAL 118.48
314-791-21-00 1.0 1.00 RESIDENTIAL 118.48
314-791-22-00 1.0 1.00 RESIDENTIAL 118.48
314-791-23-00 1.0 1.00 RESIDENTIAL 118.48
314-791-24-00 1.0 1.00 RESIDENTIAL 118.48
314-791-25-00 1.0 1.00 RESIDENTIAL 118.48
314-791-26-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 22 of 27
47 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-791-27-00 1.0 1.00 RESIDENTIAL 118.48
314-791-28-00 1.0 1.00 RESIDENTIAL 118.48
314-791-29-00 1.0 1.00 RESIDENTIAL 118.48
314-791-30-00 1.0 1.00 RESIDENTIAL 118.48
314-791-31-00 1.0 1.00 RESIDENTIAL 118.48
314-791-32-00 1.0 1.00 RESIDENTIAL 118.48
314-791-33-00 1.0 1.00 RESIDENTIAL 118.48
314-792-01-00 1.0 1.00 RESIDENTIAL 118.48
314-792-02-00 1.0 1.00 RESIDENTIAL 118.48
314-792-03-00 1.0 1.00 RESIDENTIAL 118.48
314-792-04-00 1.0 1.00 RESIDENTIAL 118.48
314-792-05-00 1.0 1.00 RESIDENTIAL 118.48
314-792-06-00 1.0 1.00 RESIDENTIAL 118.48
314-792-07-00 1.0 1.00 RESIDENTIAL 118.48
314-792-08-00 1.0 1.00 RESIDENTIAL 118.48
314-792-09-00 1.0 1.00 RESIDENTIAL 118.48
314-792-10-00 1.0 1.00 RESIDENTIAL 118.48
314-792-11-00 1.0 1.00 RESIDENTIAL 118.48
314-792-12-00 1.0 1.00 RESIDENTIAL 118.48
314-792-13-00 1.0 1.00 RESIDENTIAL 118.48
314-792-14-00 1.0 1.00 RESIDENTIAL 118.48
314-792-15-00 1.0 1.00 RESIDENTIAL 118.48
314-792-16-00 1.0 1.00 RESIDENTIAL 118.48
314-792-17-00 1.0 1.00 RESIDENTIAL 118.48
314-792-18-00 1.0 1.00 RESIDENTIAL 118.48
314-792-19-00 1.0 1.00 RESIDENTIAL 118.48
314-792-20-00 1.0 1.00 RESIDENTIAL 118.48
314-792-21-00 1.0 1.00 RESIDENTIAL 118.48
314-792-22-00 1.0 1.00 RESIDENTIAL 118.48
314-792-23-00 1.0 1.00 RESIDENTIAL 118.48
314-792-24-00 1.0 1.00 RESIDENTIAL 118.48
314-792-25-00 1.0 1.00 RESIDENTIAL 118.48
314-792-26-00 1.0 1.00 RESIDENTIAL 118.48
314-792-27-00 1.0 1.00 RESIDENTIAL 118.48
314-792-28-00 1.0 1.00 RESIDENTIAL 118.48
314-792-29-00 1.0 1.00 RESIDENTIAL 118.48
314-792-30-00 1.0 1.00 RESIDENTIAL 118.48
314-792-31-00 1.0 1.00 RESIDENTIAL 118.48
314-792-32-00 1.0 1.00 RESIDENTIAL 118.48
314-792-33-00 1.0 1.00 RESIDENTIAL 118.48
314-792-34-00 1.0 1.00 RESIDENTIAL 118.48
314-792-35-00 1.0 1.00 RESIDENTIAL 118.48
314-792-36-00 1.0 1.00 RESIDENTIAL 118.48
314-792-37-00 1.0 1.00 RESIDENTIAL 118.48
314-801-01-00 1.0 1.00 RESIDENTIAL 118.48
314-801-02-00 1.0 1.00 RESIDENTIAL 118.48
314-801-03-00 1.0 1.00 RESIDENTIAL 118.48
314-801-04-00 1.0 1.00 RESIDENTIAL 118.48
314-801-05-00 1.0 1.00 RESIDENTIAL 118.48
314-801-06-00 1.0 1.00 RESIDENTIAL 118.48
314-801-07-00 1.0 1.00 RESIDENTIAL 118.48
314-801-08-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 23 of 27
48 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-801-09-00 1.0 1.00 RESIDENTIAL 118.48
314-801-10-00 1.0 1.00 RESIDENTIAL 118.48
314-801-11-00 1.0 1.00 RESIDENTIAL 118.48
314-801-12-00 1.0 1.00 RESIDENTIAL 118.48
314-801-13-00 1.0 1.00 RESIDENTIAL 118.48
314-801-14-00 1.0 1.00 RESIDENTIAL 118.48
314-801-17-00 1.0 1.00 RESIDENTIAL 118.48
314-801-18-00 1.0 1.00 RESIDENTIAL 118.48
314-801-19-00 1.0 1.00 RESIDENTIAL 118.48
314-801-20-00 1.0 1.00 RESIDENTIAL 118.48
314-801-21-00 1.0 1.00 RESIDENTIAL 118.48
314-801-23-00 1.0 1.00 RESIDENTIAL 118.48
314-801-26-00 1.0 1.00 RESIDENTIAL 118.48
314-802-01-00 1.0 1.00 RESIDENTIAL 118.48
314-802-02-00 1.0 1.00 RESIDENTIAL 118.48
314-802-06-00 1.0 1.00 RESIDENTIAL 118.48
314-802-07-00 1.0 1.00 RESIDENTIAL 118.48
314-802-11-00 1.0 1.00 RESIDENTIAL 118.48
314-811-01-00 1.0 1.00 RESIDENTIAL 118.48
314-811-02-00 1.0 1.00 RESIDENTIAL 118.48
314-811-03-00 1.0 1.00 RESIDENTIAL 118.48
314-811-04-00 1.0 1.00 RESIDENTIAL 118.48
314-811-05-00 1.0 1.00 RESIDENTIAL 118.48
314-811-06-00 1.0 1.00 RESIDENTIAL 118.48
314-811-07-00 1.0 1.00 RESIDENTIAL 118.48
314-811-08-00 1.0 1.00 RESIDENTIAL 118.48
314-811-09-00 1.0 1.00 RESIDENTIAL 118.48
314-811-10-00 1.0 1.00 RESIDENTIAL 118.48
314-811-11-00 1.0 1.00 RESIDENTIAL 118.48
314-811-12-00 1.0 1.00 RESIDENTIAL 118.48
314-811-13-00 1.0 1.00 RESIDENTIAL 118.48
314-811-14-00 1.0 1.00 RESIDENTIAL 118.48
314-811-15-00 1.0 1.00 RESIDENTIAL 118.48
314-811-16-00 1.0 1.00 RESIDENTIAL 118.48
314-811-19-00 1.0 1.00 RESIDENTIAL 118.48
314-811-20-00 1.0 1.00 RESIDENTIAL 118.48
314-811-21-00 1.0 1.00 RESIDENTIAL 118.48
314-811-22-00 1.0 1.00 RESIDENTIAL 118.48
314-811-23-00 1.0 1.00 RESIDENTIAL 118.48
314-811-24-00 1.0 1.00 RESIDENTIAL 118.48
314-811-25-00 1.0 1.00 RESIDENTIAL 118.48
314-811-26-00 1.0 1.00 RESIDENTIAL 118.48
314-811-27-00 1.0 1.00 RESIDENTIAL 118.48
314-811-28-00 1.0 1.00 RESIDENTIAL 118.48
314-811-29-00 1.0 1.00 RESIDENTIAL 118.48
314-811-30-00 1.0 1.00 RESIDENTIAL 118.48
314-811-31-00 1.0 1.00 RESIDENTIAL 118.48
314-811-32-00 1.0 1.00 RESIDENTIAL 118.48
314-812-01-00 1.0 1.00 RESIDENTIAL 118.48
314-812-02-00 1.0 1.00 RESIDENTIAL 118.48
314-812-03-00 1.0 1.00 RESIDENTIAL 118.48
314-812-04-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 24 of 27
49 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-812-05-00 1.0 1.00 RESIDENTIAL 118.48
314-812-06-00 1.0 1.00 RESIDENTIAL 118.48
314-812-07-00 1.0 1.00 RESIDENTIAL 118.48
314-812-08-00 1.0 1.00 RESIDENTIAL 118.48
314-812-09-00 1.0 1.00 RESIDENTIAL 118.48
314-812-10-00 1.0 1.00 RESIDENTIAL 118.48
314-812-11-00 1.0 1.00 RESIDENTIAL 118.48
314-812-12-00 1.0 1.00 RESIDENTIAL 118.48
314-812-13-00 1.0 1.00 RESIDENTIAL 118.48
314-812-14-00 1.0 1.00 RESIDENTIAL 118.48
314-812-15-00 1.0 1.00 RESIDENTIAL 118.48
314-812-16-00 1.0 1.00 RESIDENTIAL 118.48
314-812-17-00 1.0 1.00 RESIDENTIAL 118.48
314-812-18-00 1.0 1.00 RESIDENTIAL 118.48
314-812-19-00 1.0 1.00 RESIDENTIAL 118.48
314-812-20-00 1.0 1.00 RESIDENTIAL 118.48
314-812-23-00 1.0 1.00 RESIDENTIAL 118.48
314-812-24-00 1.0 1.00 RESIDENTIAL 118.48
314-812-25-00 1.0 1.00 RESIDENTIAL 118.48
314-812-26-00 1.0 1.00 RESIDENTIAL 118.48
314-812-27-00 1.0 1.00 RESIDENTIAL 118.48
314-812-28-00 1.0 1.00 RESIDENTIAL 118.48
314-812-29-00 1.0 1.00 RESIDENTIAL 118.48
314-812-30-00 1.0 1.00 RESIDENTIAL 118.48
314-812-31-00 1.0 1.00 RESIDENTIAL 118.48
314-812-32-00 1.0 1.00 RESIDENTIAL 118.48
314-812-34-00 1.0 1.00 RESIDENTIAL 118.48
314-812-35-00 1.0 1.00 RESIDENTIAL 118.48
314-820-01-00 1.0 1.00 RESIDENTIAL 118.48
314-820-02-00 1.0 1.00 RESIDENTIAL 118.48
314-820-03-00 1.0 1.00 RESIDENTIAL 118.48
314-820-04-00 1.0 1.00 RESIDENTIAL 118.48
314-820-05-00 1.0 1.00 RESIDENTIAL 118.48
314-820-06-00 1.0 1.00 RESIDENTIAL 118.48
314-820-07-00 1.0 1.00 RESIDENTIAL 118.48
314-820-08-00 1.0 1.00 RESIDENTIAL 118.48
314-820-09-00 1.0 1.00 RESIDENTIAL 118.48
314-820-10-00 1.0 1.00 RESIDENTIAL 118.48
314-820-11-00 1.0 1.00 RESIDENTIAL 118.48
314-820-12-00 1.0 1.00 RESIDENTIAL 118.48
314-820-13-00 1.0 1.00 RESIDENTIAL 118.48
314-820-14-00 1.0 1.00 RESIDENTIAL 118.48
314-820-15-00 1.0 1.00 RESIDENTIAL 118.48
314-820-16-00 1.0 1.00 RESIDENTIAL 118.48
314-820-17-00 1.0 1.00 RESIDENTIAL 118.48
314-820-18-00 1.0 1.00 RESIDENTIAL 118.48
314-820-19-00 1.0 1.00 RESIDENTIAL 118.48
314-820-20-00 1.0 1.00 RESIDENTIAL 118.48
314-820-21-00 1.0 1.00 RESIDENTIAL 118.48
314-820-29-00 1.0 1.00 RESIDENTIAL 118.48
314-820-30-00 1.0 1.00 RESIDENTIAL 118.48
314-820-31-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 25 of 27
50 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-820-32-00 1.0 1.00 RESIDENTIAL 118.48
314-860-01-00 1.0 1.00 RESIDENTIAL 118.48
314-860-02-00 1.0 1.00 RESIDENTIAL 118.48
314-860-03-00 1.0 1.00 RESIDENTIAL 118.48
314-860-04-00 1.0 1.00 RESIDENTIAL 118.48
314-860-05-00 1.0 1.00 RESIDENTIAL 118.48
314-860-06-00 1.0 1.00 RESIDENTIAL 118.48
314-860-07-00 1.0 1.00 RESIDENTIAL 118.48
314-860-08-00 1.0 1.00 RESIDENTIAL 118.48
314-860-09-00 1.0 1.00 RESIDENTIAL 118.48
314-860-10-00 1.0 1.00 RESIDENTIAL 118.48
314-860-11-00 1.0 1.00 RESIDENTIAL 118.48
314-860-12-00 1.0 1.00 RESIDENTIAL 118.48
314-860-13-00 1.0 1.00 RESIDENTIAL 118.48
314-860-14-00 1.0 1.00 RESIDENTIAL 118.48
317-111-21-00 1.0 1.00 RESIDENTIAL 118.48
317-111-22-00 1.0 1.00 RESIDENTIAL 118.48
317-111-23-00 1.0 1.00 RESIDENTIAL 118.48
317-111-24-00 1.0 1.00 RESIDENTIAL 118.48
317-111-25-00 1.0 1.00 RESIDENTIAL 118.48
317-111-26-00 1.0 1.00 RESIDENTIAL 118.48
317-111-27-00 1.0 1.00 RESIDENTIAL 118.48
317-111-28-00 1.0 1.00 RESIDENTIAL 118.48
317-111-29-00 1.0 1.00 RESIDENTIAL 118.48
317-111-30-00 1.0 1.00 RESIDENTIAL 118.48
317-111-31-00 1.0 1.00 RESIDENTIAL 118.48
317-111-32-00 1.0 1.00 RESIDENTIAL 118.48
317-111-33-00 1.0 1.00 RESIDENTIAL 118.48
317-111-34-00 1.0 1.00 RESIDENTIAL 118.48
317-111-35-00 1.0 1.00 RESIDENTIAL 118.48
317-111-36-00 1.0 1.00 RESIDENTIAL 118.48
321-303-22-00 1.0 1.00 RESIDENTIAL 118.48
321-303-23-00 1.0 1.00 RESIDENTIAL 118.48
321-303-24-00 1.0 1.00 RESIDENTIAL 118.48
321-303-25-00 1.0 1.00 RESIDENTIAL 118.48
321-303-26-00 1.0 1.00 RESIDENTIAL 118.48
321-303-27-00 1.0 1.00 RESIDENTIAL 118.48
321-303-28-00 1.0 1.00 RESIDENTIAL 118.48
321-303-29-00 1.0 1.00 RESIDENTIAL 118.48
321-303-30-00 1.0 1.00 RESIDENTIAL 118.48
321-303-31-00 1.0 1.00 RESIDENTIAL 118.48
321-303-32-00 1.0 1.00 RESIDENTIAL 118.48
321-303-33-00 1.0 1.00 RESIDENTIAL 118.48
321-390-01-00 1.0 1.00 RESIDENTIAL 118.48
321-390-02-00 1.0 1.00 RESIDENTIAL 118.48
321-390-03-00 1.0 1.00 RESIDENTIAL 118.48
321-390-04-00 1.0 1.00 RESIDENTIAL 118.48
321-390-05-00 1.0 1.00 RESIDENTIAL 118.48
321-390-06-00 1.0 1.00 RESIDENTIAL 118.48
321-390-07-00 1.0 1.00 RESIDENTIAL 118.48
321-390-08-00 1.0 1.00 RESIDENTIAL 118.48
321-390-09-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 26 of 27
51 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
321-390-10-00 1.0 1.00 RESIDENTIAL 118.48
321-390-11-00 1.0 1.00 RESIDENTIAL 118.48
321-390-12-00 1.0 1.00 RESIDENTIAL 118.48
321-390-13-00 1.0 1.00 RESIDENTIAL 118.48
321-390-14-00 1.0 1.00 RESIDENTIAL 118.48
321-390-15-00 1.0 1.00 RESIDENTIAL 118.48
321-390-16-00 1.0 1.00 RESIDENTIAL 118.48
321-390-17-00 1.0 1.00 RESIDENTIAL 118.48
321-390-18-00 1.0 1.00 RESIDENTIAL 118.48
321-390-19-00 1.0 1.00 RESIDENTIAL 118.48
321-390-20-00 1.0 1.00 RESIDENTIAL 118.48
321-390-21-00 1.0 1.00 RESIDENTIAL 118.48
321-390-22-00 1.0 1.00 RESIDENTIAL 118.48
321-390-23-00 1.0 1.00 RESIDENTIAL 118.48
321-390-24-00 1.0 1.00 RESIDENTIAL 118.48
321-390-25-00 1.0 1.00 RESIDENTIAL 118.48
321-390-26-00 1.0 1.00 RESIDENTIAL 118.48
321-390-27-00 1.0 1.00 RESIDENTIAL 118.48
321-390-28-00 1.0 1.00 RESIDENTIAL 118.48
321-390-29-00 1.0 1.00 RESIDENTIAL 118.48
321-390-30-00 1.0 1.00 RESIDENTIAL 118.48
321-390-31-00 1.0 1.00 RESIDENTIAL 118.48
321-390-32-00 1.0 1.00 RESIDENTIAL 118.48
321-390-33-00 1.0 1.00 RESIDENTIAL 118.48
321-390-34-00 1.0 1.00 RESIDENTIAL 118.48
321-390-35-00 1.0 1.00 RESIDENTIAL 118.48
321-390-36-00 1.0 1.00 RESIDENTIAL 118.48
321-390-37-00 1.0 1.00 RESIDENTIAL 118.48
321-390-38-00 1.0 1.00 RESIDENTIAL 118.48
321-390-39-00 1.0 1.00 RESIDENTIAL 118.48
321-390-40-00 1.0 1.00 RESIDENTIAL 118.48
321-390-41-00 1.0 1.00 RESIDENTIAL 118.48
321-390-42-00 1.0 1.00 RESIDENTIAL 118.48
321-390-43-00 1.0 1.00 RESIDENTIAL 118.48
321-390-44-00 1.0 1.00 RESIDENTIAL 118.48
321-390-45-00 1.0 1.00 RESIDENTIAL 118.48
321-390-46-00 1.0 1.00 RESIDENTIAL 118.48
321-390-47-00 1.0 1.00 RESIDENTIAL 118.48
321-390-48-00 1.0 1.00 RESIDENTIAL 118.48
321-390-49-00 1.0 1.00 RESIDENTIAL 118.48
321-390-50-00 1.0 1.00 RESIDENTIAL 118.48
321-390-51-00 1.0 1.00 RESIDENTIAL 118.48
TOTALS 1,391.0 $164,805.68
TOTAL PARCEL COUNT 1,391
Willdan LMD 83-1 Zone A Preliminary Roll Page 27 of 27
52 of 55
June 4, 2024, Item #4
Assessor Parcel
Number Acreage Benefit
Units Landuse Assessment
314-632-47-00 0.78 3.12 NON RESIDENTIAL $735.54
314-670-72-00 1.35 5.40 NON RESIDENTIAL 1,273.04
314-710-41-00 0.55 2.20 NON RESIDENTIAL 518.64
314-710-17-00 0.71 2.84 NON RESIDENTIAL 669.52
314-710-22-00 0.83 3.32 NON RESIDENTIAL 782.68
314-710-29-00 0.60 2.40 NON RESIDENTIAL 565.80
314-710-30-00 1.21 4.84 NON RESIDENTIAL 1,141.02
314-710-32-00 2.72 10.88 NON RESIDENTIAL 2,564.96
314-710-33-00 0.78 3.12 NON RESIDENTIAL 735.54
314-710-35-00 1.75 7.00 NON RESIDENTIAL 1,650.24
314-710-36-00 0.29 1.16 NON RESIDENTIAL 273.46
314-710-37-00 3.79 15.16 NON RESIDENTIAL 3,573.96
314-710-38-00 0.41 1.64 NON RESIDENTIAL 386.62
314-710-39-00 0.96 3.84 NON RESIDENTIAL 905.28
314-710-40-00 7.90 31.60 NON RESIDENTIAL 7,449.70
TOTAL 98.52 $23,226.00
TOTAL PARCEL COUNT 15
APPENDIX B2
City of Poway
Landscape Maintenance District 83-1 Zone B
Fiscal Year 2024/2025 Preliminary Roll
Willdan LMD 83-1 Zone B Preliminary Roll Page 1 of 1
53 of 55
June 4, 2024, Item #4
Assessor Parcel
Number Dwelling Units Benefit
Units Landuse Assessment
314-830-01-00 1 1.00 RESIDENTIAL $496.16
314-830-02-00 1 1.00 RESIDENTIAL 496.16
314-830-03-00 1 1.00 RESIDENTIAL 496.16
314-830-04-00 1 1.00 RESIDENTIAL 496.16
314-830-05-00 1 1.00 RESIDENTIAL 496.16
314-830-06-00 1 1.00 RESIDENTIAL 496.16
314-830-07-00 1 1.00 RESIDENTIAL 496.16
314-830-08-00 1 1.00 RESIDENTIAL 496.16
314-830-09-00 1 1.00 RESIDENTIAL 496.16
314-830-10-00 1 1.00 RESIDENTIAL 496.16
314-830-11-00 1 1.00 RESIDENTIAL 496.16
314-830-12-00 1 1.00 RESIDENTIAL 496.16
314-830-13-00 1 1.00 RESIDENTIAL 496.16
314-830-14-00 1 1.00 RESIDENTIAL 496.16
314-830-15-00 1 1.00 RESIDENTIAL 496.16
314-830-16-00 1 1.00 RESIDENTIAL 496.16
314-830-17-00 1 1.00 RESIDENTIAL 496.16
314-830-18-00 1 1.00 RESIDENTIAL 496.16
314-830-19-00 1 1.00 RESIDENTIAL 496.16
314-830-20-00 1 1.00 RESIDENTIAL 496.16
314-830-21-00 1 1.00 RESIDENTIAL 496.16
314-830-22-00 1 1.00 RESIDENTIAL 496.16
314-830-23-00 1 1.00 RESIDENTIAL 496.16
314-830-24-00 1 1.00 RESIDENTIAL 496.16
314-830-25-00 1 1.00 RESIDENTIAL 496.16
314-830-26-00 1 1.00 RESIDENTIAL 496.16
TOTAL 26.00 $12,900.16
TOTAL PARCEL COUNT 26
APPENDIX B3
City of Poway
Landscape Maintenance District 83-1 Zone C
Fiscal Year 2024/2025 Preliminary Roll
Willdan LMD 83-1 Zone C Preliminary Roll Page 1 of 1
54 of 55
June 4, 2024, Item #4
June 4, 2024, Item #4
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